Nice, good and cheap amp ($19) mentioned at the bottom of the article, in case you need immediate boost over stock audio from your phone - http://nwavguy.blogspot.bg/2011/03/fiio-e5-headphone-amp.htm...
If I'm that deaf to the differences between these two sources, I'm curious if people think the UCA202 will change my life?
Also depends on how "hard" your audio equipment to feed. You don't go hanging big speakers directly to your PC kind-of-thing.
The other big issue is distortion/nonlinearity. This is much less of an issue than the noise floor, but can still be noticeable on cheap DACs.
It's likely that you can do a lot better than a $5 DAC on both of these factors.