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If you have a MAC, you don't need a DAC
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Actually this topic is quite subjective, however it depends on how far you want to take this and the gears you have at your disposal. Generally speaking if you want to listen to high bit depth files or some format beyond PCM such as DSD then you would generally need a better dac, amp and audio gear. Your system will be bottleneck by the lowest fidelity gear you have in your system. Per se if you are using entrance level earphone then there is no point in buying an extra dac and amp because there would be roll off and uneven response curve or the capability of the earphone would hindrance the gear in your system. That aside there are other interesting topic that could ultimately changes your decision so I advise your to think critically before delving deeper into audio world where it would leave your wallet dry.
I read a great deal on this subject. That reply is as thoughtful and well reasoned as any I have read in the 10 years I have been trying to educate myself on digital audio and improvements thereof.