I'm looking very closely at this amp...which usually means I'm going to buy it soon lol. I currently have a Schiit Heresy driving my HE400i headphones. My reasons for considering the purchase have absolutely nothing to do with sound quality. The Heresy sounds jaw-droppingly great (as did the Liquid Spark I had before that which is now in a box with a bunch of other unused gear). I'm not under any illusions about the idea that I might hear some sonic benefit from the L30ii in comparison - I won't. But, the L30ii is only $200 (in Canadian funds) which isn't a huge expense and I'll get some extra power headroom, a 3 step gain option, a potentially nicer-feeling volume knob (one of the Heresy's minor little weak points) and a form factor that matches my E30 dac so that I can stack them instead of having them sitting side by side on my desk. Plus, I'll get to say I have pretty much the upper upper echelon of HP amp performance in my chain. I might get a blue one.