It is a fact in high end audio though that most producers of balanced line products pay no attention to AES48 (the balanced line standard) ... That is part of the reason there is a balanced vs RCA debate.
Not really, the benefits of balanced designs are pretty well known. Designing to the AES spec is just one approach to balanced design.
...the Topping DACs; The 40 Ohm value is actually the two 20 Ohm output impedances put in series when really they should be in parallel, which would be about 10 Ohms. WRT to the ARC stuff they are doing the same thing.
The Topping and Audio Research schemes are different than your designs. That doesn’t make your design right or "proper" any more than it makes the ARC design "improper," as you’ve claimed. They each take a different approach to balanced amplification, either method offers improved CMRR. (Similarly, some speaker designers use sealed boxes, some use ported boxes and some use no boxes at all. Each approach can be valid and its success will depend on implementation.)
The standard for balanced line studio line level input impedance is 600 Ohms ... Our MP-1 preamp can drive 600 Ohms directly ... Most tube preamps will fall flat on their face trying to drive loads like that. In fact most solid state RCA preamps will too.
Most home users have no need to drive 600 ohm loads.