Unfortunately, the YBA WD202 did not live up to it's specs in testing (see "Measurements").  The AES/EBU would not accept 192kHz data (just 32 to 96kHz).  The USB port was limited to 48kHz at only 16 bit depth....quite limited.  A DAC with a very good headphone amp is the Benchmark DAC1 USB, as it will decode 24-bit/96kHz sampled data through its USB connection.