Completely eliminates static ground loop noise. I don't have the best ears, but I don't feel any difference in the sound quality. I have a pair of JBL 305P MkII headphones on my desktop connected to a Schiit Magni 2 (headphone amp) connected to a Modi 2 (DAC) connected to my desktop PC via USB. There was annoying static noise when playing and oddly the audio frequency changed depending on the framerate I was getting in-game, so it was clearer and higher in a game where my framerate was higher (it was an issue in CS: GO for me). The noise was audible even when the speakers weren't being used and the sound was only coming through the headphones. So I had to leave the speakers unplugged unless using them, but now I can leave them plugged in.
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