Difference between Fubar II & III beside headphone

Is the headphone feature on the III worth the extra $90? Soundwise are they identical? The II has been going for $140 & the III for $230 street price. If I decide on the II is there anything under $150 that can touch it?
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I just ordered a Fubar II. I'll let you guys know how I like it soon.

I've owned a Fubar II now for almost a year and I think it's terrific. Totally plug and play via USB with my iBook G3, and the sound quality is way better than the internal sound card of the Mac. In my system using Apple Lossless, sonics are very close to my Onix XCD-88. Build quality is also very good - I think Firestone Audio is a step up from most lower priced stuff. My only quibble is the power switch is in the back, so turning it on and off is more difficult than it could be.