The ODAC was engineered with a mind for science. Using science the designer created a completely transparent source that has absolutely no effect on the music. Thus, you hear only your headphones/speakers/ect, not your source.
 
If you don't want to color your music, It simply can't get better than this. As long as you only need a RCA out or 3.5mm out, and want a transparent source, it cant get much better than this.
 
EDIT: Head-Fi's website will NOT update the "Detail" sliders and are fixed. Website is possibly broken

If you don't own a pair, BUY THEM! Seriously, their that good.
I prefer them to my DT990's, hands down. Nuff Said.
 
If that still doesn't convince you, they're super comfortable once you adjust them properly, sound fantastic, cost $20, and can be modded for fun.
 
The ear clips are pretty durable. I've snapped them off the drivers multiple times to adjust the clips and the connection point is still in perfect condition without any stress marks that usually happen in plastic.
 
I might have limited experience, but I can't imagine a higher value.  

This was my very first set of non-crap quality speakers. I have to tell you, i was very pleased with the sound of these, and they still amaze me at times. They are a good sounding pair of speakers for 100-130 dollars. Perfect for movies, music, and even gaming. The only thing that disappointed me was the lack of bass under 50hz, but from 50hz up the bass was again, great quality for the price. They are pleasing to the eye, and give a high quality look. Highly recommended for a beginners pair of stereo speakers.
 
My only major gripe about these speakers is the use of proprietary speaker wires and connections between the subwoofer and satellite. 
 
Sound is best with treble set at full right, and bass +3 right.
 
Edit: 6/21/2013
After many thousands of dollars investing in audio equipment these are still my preferred speakers and my #1 audio reproduction source to go to if i want to enjoy music. Their that good. Unfortunately i believe they have been discontinued. Snatch a pair if you ever find them. I promise you'll love them.