To be fair,
@artsky is comparing the D10s and E50.
This is a review and detailed measurements of the Topping D10s USB DAC and S/PDIF plus Toslink bridge. It was kindly sent to me by the company for testing. The D10s has a retail cost of US $99. Let me start by confessing that the original D10 was one of my favorites with its cute orange...
www.audiosciencereview.com
So, 112 dB vs 120 dB SINAD and 116 dB vs 122 dB for noise. Differences will not be easy to hear, but come on…the E50 is so much more beautiful than the D10s, which looks more like a DIY project.
The improved cosmetics will come into play during any sighted subjective experience of each product, and there's nothing wrong with that in my view…especially if the effect is lasting. Most of us are here because we want independently verified performance; however, at the end of the day, music playback is about pleasure.