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Maybe I'm too far down the rabbit hole, but I've noticed that most of these miraculously high performance Topping/SMSL DAC reviews are using equipment provided directly by the manufacturer. Have we ever controlled for selective unit sampling on the part of the manufacturer? Would it make sense...

Looking for a balanced stereo DAC with TOSLINK. Currently SMSL C200 (DAC+AMP), Topping E50 and SMSL DO100 (DAC-only) all similarly priced for ~$200. Looking at the review data, the C200 DAC performance seems extremely similar to the E50 or DO100 (DAC-only). Is the performance indeed equivalent...