Perhaps I’m missing something, here, but I don’t really see the point of debating whether a particular reviewer’s comments on a particular DAC are "accurate" or "reliable". In the end, what matters is how it sounds to you in your system in your room according to your tastes.
While it can be reassuring to read/watch a favorable review from a reviewer one likes, there is still no guarantee you will like it. In the end, there is only one way to find out.
BTW, LAIV is not the only company that offers trial/return policies on their DACS!