Well, I don't even know where to being with your post.
No, no. what the owners of the Pc360 said is that their headphones sounded better through a headphone amp. The D2X has nothing that would provide extra power over onboard sound.
And I too do a lot of research on headphones. You must have missed the review on headfi where the guy provided measurements showing that PC360 with various headphone amps and showed that the there was no benefit of getting a headphone amp over 150Ohm but that they did show improvement up till then.
I would even argue that most decent headphones would benefit from a headphone amp.
And I see you edited your post. I am still going to reply to it pre edit. Show me anywhere on this forum where I misled anyone. I have recommended both ASus and creative cards depending on the users budget and needs.
Also what does the Recon3D have to do with the creative Z? Everyone knows the recon3d's sound quality was pretty bad. You just have to look at the specs of the card to see that. I don't see your point. The creative Z is a competely different animal, better dac, better build, better ground isolation, better quality components, improved headphone amp, improved core3d processor.
And I think even the overclockers staff have been impressed with this card. Here's a quote from Andrew Moore's post when He first advertised the card on these forums.
"this new sound card is very special"