I have to admit, I am silghtly hesistant on posting this as a deal for 2 reasons. One is a personal one (I don't believe amps make everything sound better), the other one is about some "spec changes" done to the original design. You could read upon this on the Massdrop Discussion page, more specifically:
You can see a 5% tolerance resistor at R25, non-Alps potentiometer, non-standard MOSFETS Q1 and Q2, and non-standard passives.
R25 is critical to proper turn on/off operation (1% tolerance recommended). The potentiometer choice affects channel balance and its taper impacts volume adjustment.
The blue LED is a nice touch, but that also requires circuitry changes - and NwAvGuy's specified red LED was to avoid an uneven battery draw).
Substituting Q1/Q2 can alter power delivery to the opamps. It will be interesting to see how this pans out.
Also the case isn't the standard b2-080.
Massdrop's response was,
We are still adjusting the design (those details I mentioned in my original post), and we will be updating the group with any major revisions here in the discussion. Those final design elements will be decided shortly before the drop ends (we’ll release the changes in an email to all participants . This means every piece feedback we receive has a very real chance of making into production. Given that, be vocal! Let us know what you want and we’ll make it happen as best we can. Endorse posts you agree with, debate the ones you don’t.
That said, I personally think the price is very good. Cheaper than the cheapest one available on staticICE (AUD $219 + Shipping), though because of the differences that the massdrop model and the staticICE model has, I am not sure whether a direct comparison could or should be done.
USD AUD conversion was done with Google search (1:1.37), it's just a rough estimate.
I have already the JDS Lab O2 and since that time it was my last desktop amplifier as I have no further need to upgrade as the sound is pure and simple. I love it. Mine came with 2 rechargeable 9V batteries. I highly recommended this amp and mine paired with JDS labs objectiveDac.
I don't believe I can get much more out of other expensive headphone amps with my mid-range headphones including the AKG Q701 and Sennheiser HD650.
To the OP can you tell me why you don't believe in amps. I definitely can tell the difference from good recording source.