@helomech I did not find the top end Topping DAC (forgot the model) sounded better than the DAC3B. I had both at the same time and was using them with my uber revealing RAAL SR1a earphones. Both DACs were not ideal with this phone, but DAC3B was the lesser of 2 bad matches.
@audphile1
I stated “objectively,” not subjectively.
In my personal experience, some Topping DACs, such as the E70 Velvet, subjectively outperform some much pricier units that also perform quite well objectively. For example, the Chord Qutest and Electrocompaniet ECD-2…especially the Qutest.
In fact, it was the DAC within the $2K Eversolo DMP-A8 that inspired me to try the Topping E70 Velvet. After which, I sold both the Eversolo and Electrocompaniet (the latter which objectively measures a little better than the Benchmark DAC3 IIRC).
No, I am not an ASR Zealot who believes that SINAD is the end-all, be-all of sound quality. However, I also strive for an open mind and go through the hassle of level-matching my components when conducting comparisons. I do my best to not let the retail price of a given component influence my judgement. Similarly, I do not presume a component will sound good simply because it measures well. Somewhat recently, after acquiring some Børresen speakers, I sold my Revel towers despite them qualifying as an ASR readers’ wet dream speaker. I don’t need to see graphs to hear that the Børresens are not as objectively accurate as the Revels, however, the former are without question the all-around better speakers to my ears.
Regardless, as for all known OBJECTIVE measurement parameters, there are indeed some DACs from Topping, SMSL, and the like that measure better than the DAC3, and by a rather wide margin in terms of noise and distortion. That is simply an indisputable fact. It seemed the OP was unaware of this fact. I am not here to claim that one should not subjectively prefer the DAC3 to those performing better in a bench test. I am merely pointing out that the DAC3 is no longer state-of-the-art, even by Stereophile’s measurement battery.
Based on my subjective experience, I do believe many audiophiles would benefit from giving some benefit of doubt to these “Chi-Fi” components, and judging them by sound rather than impact on the bank account. I realize that some avoid these brands for sociopolitical reasons, which is perfectly fine, but to conflate that stance with a component’s actual performance, subjective or otherwise, qualifies as implicit prejudice.