I got this (and a few other Fostex bits) to play with recently. I gave it a really good test today at work with the SoundMAGIC HP100's and absolutely loved it!! For a USB powered amp it really impresses. The bass is more pronounced than my Yulong D100 mkII, which certainly suited the SoundMAGICs! I will report back more about this unusual but impressive DAC/amp soon but I thought it would be a good time to start a thread for it now - it's worth it!!
The HP-A3 is the grey one in the middle. Doesn't look like much, odd lights, weird in-out switches on the front, strange need to upsample the audio at the computer to 96khz via USB... but it can drive really loud considering it's only powered by USB and the sound is really amazing!! So far the bass and soundstage are impressing me the most.
I think I saw this for £300, that's a similar price to the Yulong D100 mkII.
As I say I will report back as soon as I can with a full review but for now I just wanted to get the name out there and see how many people are curious about this one.