The prototype tested by @WolfX-700 is very close in measurement to the tests on this unit;
https://www.l7audiolab.com/f/topping-d90se-dac-prototype/
Looks like a winner... but could be priced more competitively IMO.
Look at the difference in the Vrms levels there... @amirm also mentioned here that he got the higher figure too.
JSmith