I think it doesn't make sense to anyone serious. This is by no way a credible review. You find almost ALL the audiophile myths in it. (notice the site is full of Ad banners).https://www.hifi-advice.com/blog/review/digital-reviews/spdif-dac-reviews/matrix-element-x/
does the review make sense to you?.
The guy starts to say that the unit sounds better after one day of use (impossible). Then, he used a "neutral" power cable (WTF?) and talks way too long about what interlinks he used to get that or that sound... . At the end, we find the typical organic/musical R2R vs Bright and digital ESS clichees. Avoid this kind of "reviews" these are nothing but advertising that intend to make you buy the all package: a good DAC you wouldn't appreciate at its full potential without XXXX$ USB, Power, or XLR cables...
I am not ashamed to admit that few years ago, I trusted this kind review. Thanks you so much ASR to exist and make us have a critical and rational point of view about all this.