The LG V20 will be the first phone with a 32 bit Quad DAC

IMHO its the high impedance amp circuit and AUX line out setting that really makes the V10 a winner. Not so much the 32bit DAC processing, although technically the two go hand in hand and there's really no way to separate them. Paired with the right headphones it is noticeable.
 
No DAC module needed for great audio on the V20 thankfully. I doubt they come bundled with headsets just like the ones for the V10 were a country exclusive I believe. I think South Korea or Taiwan got them.