No reason why not.
I’ve been using it with IEMs.
They’re the same DAC chips that are in the SP2000. Dual AKM4499EQ. Though Cayin’s I/V implementation is, I’m sure, different to the A&K.
No, since it’s not just about power or how easy the headphones are to drive. I just wouldn’t buy an N30LE if I already had an SP2000 and wasn’t going to use the Tube modes on the N30LE.
It probably can, but only you can answer that for sure - which is hard when you can’t get hold of a unit to test out properly.
I took a gamble by pre-ordering. However, it was somewhat informed* - and it was likely to be easily to sell, at little/no loss, if I didn’t like it - at least during the initial rush.
Bear in mind that if you’re counting on selling your SP2000 and/or KANN to get the N30LE, you’re probably not going to be very happy with how much they fetch (unless you bought them used). It’s looking like $1,200 is close to the top of the market for a flawless SP2000/complete package. And there’s not a lot of demand even then.
If it was me, I’d want to get all my headphones where I wanted them before I was dropping $5K on a DAP (or, to be honest, any other type of DAC/amp either). They are, ultimately, the limiting factor in all this.
I don’t think my DAC/amp combined cost more than my best headphone option until I’d reached the flagship headphones for several different manufacturers (Sennheiser, Audeze, Focal and ABYSS).
But that’s just me - and it wasn’t planned that way …
…
Something else to consider …
I cannot imagine that Cayin won’t do either an N8iii or a new unit that’s effectively an N8iii, using the triple-timbre setup from the N30LE, and probably most of the other options the N30LE has as well.
Yes, it’ll need a different DAC - but maybe that’s even better than the 4499EQ (don’t know what that would be right now … it’s not the 4499EXEQ as that’s basically the same thing just split into three ICs per channel instead of one).
And it may be larger (4499EQEX would probably require that), or heavier (not using Titanium would likely result in that), or have a smaller battery (to offset the two prior items).
But it’ll also probably be meaningfully less expensive (say $3,499 with a somewhat limited alternative in a different finish at $3,799 or so) and not a limited run.
*There’s no other flagship DAP of interest - and I’ve heard them all. I was done with my SP2000. And I loved the original N8 which the N30LE was supposed to be closer to, but improved across the board.