Also, that whole "combining the P-1u headphone amp and the D-05 (DAC section)" is not entirely accurate. The DAC and output section is supposedly pretty close to that of D-05, but the headphone amp section is an opamp-based one, unlike that of P-1u. Looking at the Japanese site, it looks more like a 2-ch USB DAC that they tacked on a headphone amp/out.