Just got my E30 and decided that I'm going to return it and keep the D50s that I had ordered just days before. Ultimately it's my neurosis that is going to cost me $130 extra this time.
Here's my impressions on build quality, design, UX, and use. As this was a buying decision between the D50s and E30 for me (both in hand) many of the remarks are going to be comparative.
Packaging: The E30 packaging is one step up from bare bones utilitarian. With the exception of the foam it looks like this is shared across a range of products. To me this is a positive as fancy packaging is genuinely expensive and steals from money that could have been put into the device. As a comparison the D50s packaging appears to be bespoke to the sku and has a bit more high end attributes, my educated guess is that the E30 packaging cost Topping ~$3 and the D50s ~$10. Winner: E30 for putting the money in the right place
Accessories: Came with identical accessories to the D50s with the exception of the bluetooth antenna. Winner: tie
Build quality: The E30 is sturdy and price point appropriate. Rather light weight compared to the D50s but outside of the enclosure and display you can see that they share a lot of components (all connectors are identical, even the little stick on feet are exactly the same). It's heavy enough that it should stay put once setup but could skid around if you're futzing with the wires. The D50s is an aluminum brick and isn't going anywhere. Winner: D50s if you're not considering price, E30 if you're considering price.
Design (subjective thoughts of a hardware product manager): I understand the utility and economics of the "extruded sleeved" enclosure but rarely am a fan when used in higher end products. In this case it's fully acceptable as Topping clearly has prioritized performance and price as their top two features. The D50s as a comparison clearly prioritizes performance and design as the top two features with its' machined enclosure. That said, I'm honestly not a fan of the dinky oled on the D50s and would have killed for a rotary encoder over the joystick. The screen on the E30 is a favorite of mine. It's large enough and bright enough to read from across the room, the orange is wonderfully retro and easy on the eyes. Winner: E30
UX: Simply put I prefer the bare bones interface on the E30. Sure it's nice to be able to make changes on the D50s without finding the remote but generally you configure these things once and let them be. Some nice to haves that the D50s demonstrates is actively displaying the bitdepth/sample rate at the same time as the volume. For some reason the E30 defaults to volume, maybe if it was in "dac" mode.. The additional pixels are an advantage for the D50s here, switching inputs on the E30 yields "err" if there's no signal, which is a little derpy in my opinion, whereas the D50s shows the input name clearly. Both require a decoder ring to figure out which filter is being selected so no points either way on that. Winner: D50s by a small margin
In Use: From a feature perspective the only real difference is that the D50s has bluetooth. Which, in my opinion has one disastrous flaw , it leaves the device discoverable and able to connect at all times opposed to only when the input is selected, a huge oversight that yielded so much frustration that I told my phone to forget the device. I use Spotify on my phone to control music via Spotify Connect (RPi node), the volume rocker on the phone controls volume via Spotify Connect. When my phone connects via bluetooth phone volume control is then devoted to the bluetooth device, thus I lose the ability to control Spotify volume. Simply infuriating.
If the differences stopped there the D50s would be out and the E30 would be the winner.
I ran each of the devices through my standard 10 reference tracks for an audition. I'll steer well clear of any subjective audio claims to avoid the wrath of the ASR gods but there is one absolutely measurable difference. The E30 pops between tracks, the D50s does not. I'm only using the USB input so I can't speak to the others and I won't use the others so it's not relevant to me. Beharps true gapless playback would remedy it. You can repro this on the E30 by muting / unmuting with the remote. pop pop pop each time you hit the button. Dead silence on the D50s. The E30 pop is quiet but still quite audible. I was running a Allo Boss dac before, that had monstrous pops between tracks that actually sent me down this dac road. If I only had the E30 I would likely have stopped there but with the D50s in hand I can't un-know that silence is an option. Winner: D50s
I really wanted the E30 to win for me. Essentially half the cost with ostensibly the same audible performance seems like a no-brainer. Unfortunately that pop between tracks can never be un-heard and I know myself well enough that those little pops will accumulate to a value well above $130 in the lifetime this device will have in my system.