If the measures are audible to human hearing it does matter, there’s some measures that are audible but outside human hearing. Distortions at 40khz can you hear that high?
I have 2 mqa dac, first topping e50 does optical rendering but exhibit pop noise which I stop using, second was smsl do200mkii this unit sound great since it does full mqa. There was no pop noise or any annoying sound from smsl, of course it’s twice the price. I think once you use full mqa dac...
I have same dac as you it was annoying hearing those things. Wiim release a beta for this issue. Send them message on wiim app so you will be whitelisted.