The entire system matters. Power supply, input circuits, USB isolation and output stage design all matter.
I have a Topping DX3 and quite frankly it is just OK despite being the darling of ASR. I mean there’s nothing wrong with it, but it’s also not something I’d suggest you would find worth the spend. I like the Mytek a lot better and I have no idea what is in it.
Prior generations I seemed to favor Burr Brown DACs, but ages and ages ago.
I have a Topping DX3 and quite frankly it is just OK despite being the darling of ASR. I mean there’s nothing wrong with it, but it’s also not something I’d suggest you would find worth the spend. I like the Mytek a lot better and I have no idea what is in it.
Prior generations I seemed to favor Burr Brown DACs, but ages and ages ago.