The only people that really buy this unit are ones who are purchasing Abyss headphones. They market it as the "perfect amp for the Diana series headphones". I originally had ordered a Topping A90D/Topping D90SE, which I was convinced by Abyss to return and order the XIAudio Broadway & K DAC from them for over $4500.
This was their reasoning:
I was luckily able to return the K DAC as I purchased it from Audio 46, but not the Broadway so I sent it in for review.
It's super easy to be convinced to go one route or another when you are a noob in this hobby. I went to Youtube to learn about this hobby in the beginning, found Joshua Valour, who praised Abyss headphones as the best headphones he's ever heard. As a nooby in the hobby, I had to try them. I liked them at first, but compared them to an HD6XX after instructed on ASR, and found that the HD6XX were more resolving, had a cleaner mid range, and a better soundstage.
I am very disappointed to see Youtuber's pushing their products so hard. When you just get into this hobby, it's super easy to be convinced to go one way or another. I used Youtube as a source of truth as I'm used to watching reviews from MKBHD, Unbox Therapy, LTT, etc.. for electronics. Joshua Valour wasn't impressed with the Susvara's but claims the Diana TC's are the best headphones he's ever heard. Everyone has their own opinions, but IMO you have to be deaf to truly believe the Diana TC's are superior to the Susvara's.
Needless to say, Im very glad i found ASR. I've learned a LOT and I am very happy with my gear now. I really hope more people like me can find ASR when getting into this hobby.