Assuming that the Fosi and the Aiyima A07 (which I have) are using the same Ti Eval Board setup for the TPA 3255, this PA7 implementation is 14 dB quieter (85 uVolts vs. 17 uVolts, A-weighted).
The distortion spectra of both look inaudible, leaving hiss (which is more audible) the more significant spec. The A07 noise level is low enough for most desktop speakers, and the 75 watts is more than enough. The PA7 seems aimed at larger, more sensitive speakers that can use a quieter amplifier and another 5 dB of power.
Perhaps - yet the price point of the Topping is a high IMO for what you are getting. I didn't see hiss mentioned in the Fosi review either, so it's that really something to bring up? If the amp hissed then point it out.
I think my point on 5x price difference is relevant and ASR reviews tend to favor Topping no matter whay they do, and discount others that are better deals for a desktop class D TPA amp for what they are intended to do. The PA7 is not intended to be used in a rack setup with large speakers for instance. I certainly would not no matter what the bench measurements show. That's not the use case.
And in 6 months time there will be another Topping respin using same/similar 7 year TPA old class D technology.