Ah, I didn't realize Amir had measured one. I'll stipulate that his is a competent measurement suite . He rated it Recommended. So, that leaves the evidence of 'crap' sound that you refer to.
You are always subject to bias unrelated to sound, whether you are conscious of it or not. That's why sighted comparisons of the 'sound' of digital components like the U-phoria aren't considered valid scientific evidence. Got anything better?
Yeah, I know but let me explain.
First of all the output level is very low (by design).
Second the output is not truly balanced as one would assume, it is only impedance-balanced.
Third I had the unit for like a year and thought it was good before comparing it.
After a year of owning it I compared it to the onboard soundcard of a cheap 400 EUR hp laptop.
Same audio file, media player, level, same amp, same speakers...
I used the Behringer A800 which is a very precise amp.
The bass is usually tight, controlled and has precise physical impact on the high efficiency hybrid-horn subs I was using even at low listening volume.
So I used that cheap notebook DAC, it had the usual precise punch on that particular speakers/amp combination.
Highs were somewhat coarse but that is expected.
Next the U-Phoria.
I noticed a somewhat compressed sound right away.
Highs were much more refined and pleasing, but...
where is the precise bass gone?
Just a muddy uncontrolled something in comparison and like no physical impact.
Mids were also somewhat muddy.
I switched back and forth.
But always the same story.
Even when I turned the U-Phoria up (bass was there enough of it) but just not precise and it didn't really "punch you in the face" as I am used to from these speakers and amp even at significantly higher level than the cheap notebook DAC.
So I went on the net, someone must have experienced this also.
And yes, some thomann.de reviews mention exactly the same.