The DAC choices are pretty questionable. It seems they wanted to meet the price point they had with AKM. ESS and TI have better DACs to meet the old AKM specs but they didn’t go for performance parity.
I’m aware we are splitting hairs here, 13 db difference probably won’t be audible, but the HDMI 2.1 disaster should have told them that their audience cares about little details as well. The HDMI issue affected maybe less than 5% of their audience, but the DAC choices affect 100% of their audience.
Their financial reserves to deal with problems has probably been eaten up by the HDMI issue, I highly doubt Nuvoton compensated 100% of the expenses they had.
The reviews have already been written. The average buyer will have no idea that parts and specs have been changed. I'm sure Denon/Marantz are not concerned in the slightest.