It makes a big difference when you have higher end headphones. Basically RCA wires going into amp it amplifies the sound for the headphones and you plug your headphones in. But you really need a good pair of headphones and a DAC to make use of this as well.I really want that little amp but I cannot justify $200 on something I probably don't quite understand. Not to mention, I rarely have to put headphones on when I am working.
Thanks for posting back. Interesting I always wanted to listen too some electrostats never had the pleasure. I see you have some AD700s as well. I really like those headphones too and you can't beet them for the price. Hope you have fun with your setup.I have not tried tube rolling. I know Headfi has a huge thread on it and I plan on doing it at some point. I am pretty happy with the sound already.
I have the Senn HD580s with the upgraded cable and the covers. I don't think it makes a big change to the sound, but I did not like the plastic look of the original covers.
My favorite headphones are the 701s. The electrostats don't get a lot of use these days because the cushioning inside is worn down. I don't think they sound as good as the 701s (sound stage is smaller and less bass).
A couple extra pics from my other setups:
This setup is now next to my fav spot on the couch:
and for those who are wondering headphone amps basically amplify the sound so that headphones can use it. But all headphone amps have distortion especially the ones built into your computers and ipods. By buying a dedicated high end amp you can eliminate a lot of the distortion and get a much cleaner sound as well as many of these can put out much more power required for some headphones. So basically they reproduce sound with much lower distortion.