Help me spend $$$$

I am in a similar boat as you. My wife and I are now sharing our office and I had my speaker system in the office. I’ve sold off most of my speaker gear and have upgraded my headphone system. I started focusing on headphones a few years ago and have tried quite a few headphones, headphone amps, and a few DAC’s. Currently was just able to upgrade to a fabulous Woo WA5-LE.

For what you are looking for, I would consider a Chord 2Qute or Denafrip Ares DAC and pair it with a LTA MZ2 headphone amp. I’ve worked my way up the LTA line and they are excellent. The way the tube circuit works, it doesn’t put off a lot of heat. The Chord 2Qute is small for your desktop and if I remember correctly it will function as a Roon endpoint even though it’s not officially listed. 

Another option if you want to stay in the Bluesound ecosystem and a lower budget would be to get a Hub or Nano and then pair it with a device like the Fiio K13 R2R. 

I have not heard the Schiit Mjolnir 3, but it gets very good reviews. It is quite large, but Schiit just came out with what is considered it’s baby brother in the Asgard X.  You can even get it with a Mesh DAC card. 

One other product that I just picked and am quite impressed with is the Cayin RU9. 

Regarding headphones, if you like open planars, you might check out Sash Tres. Two more you might put on your radar are the new HEDD D1 and ZMF.

Good luck with your search.

The Gustard Audalytic AH90 seems like the perfect device for you. 1 watt of power at 32 ohms should be enough for 99% of the headphones out there.  Balanced inputs and outputs.  Roon Bridge installed.  A nice DAC chip.  $600

https://headfonics.com/audalytic-ah90-review/

@travelinjack I use the A26 DAC currently and occasionally use the network renderer. I had no idea this product existed. It appears that it uses much of the A26 components. This would fit exactly what @abd1 is looking for all in one unit. 

Sometimes a feature, or comfort will be more important than 'the best'

I had some Folding Wireless Headphones that I used in my main system late at night, and when I was in the hospital for 11 days, I wore them over ear plugs to get better rest in the ICU which is the last place to go for rest.

Wireless freedom of movement; snug enough to stay on while moving; not too tight.

Get a Haircut!

I appreciate the great recommendations from the community. I feel like the world of headphones and associated equipment is another audiophile rabbit hole I can easily fall in to. I've been using the LSA HP-1''s with the node and it sounds pretty good. I like how comfortable the headphones are which is a big deal for me and my big head, so I'll probably stick with them for a while. I did order a Matrix Element X from TMR to try out. It was a "flagship" product from them a couple years ago and the price was outstanding compared to historical second hand market sales so it was hard to turn down. If I don't like it they have a return window and then I may try something else but we'll see how this sounds. I'm hoping it is a significant upgrade from the node.