I tried a Topping Centaurus but sent it back because of how it seemed to soften the life out of 24 bit 192 masters ... but now I am thinking its settings might have been making it default to NOS.
NOS (filterless) DACs do not have any audible roll-off with 192kHz files. Even 88.2kHz files have no
audible roll-off.
I tested a 6N23P in there
6N23P, ECC88, E88CC, 6922 and 6DJ8 are all usable in there but given the cathode follower configuration there won't be a big difference.
It is not recommended to use ECC82, 83 and 85 (and its variants) in there. Not enough anode voltage available for those.
Also can't use 12V heater tubes.
Besides the 'effect' of the tubes (decreasing amplitude of harmonics which are mainly lower order) is completely nullified by the poorly executed R2R harmonic 'spray'.
This is because they use (I assume not selected) 0.1% resistors where to get decent performance they should have used 0.01% (or better) resistors.
The usual R2R converters use those but cost more.
The only sensible reason to buy it is the looks and above all the swinging meter needles.
When one wants to hear what 'R2R' can do there are much better options.
When one wants to play with tubes there are better options with (more audible) tube-ness in it.
The 'NOS' can be defeated (using the OS function or software upsampling 4x) but the non-linearity of the converter and tubes cannot be bypassed.
Fortunately the device is good enough to give 'pleasant sound'.
Don't get me wrong I am not a FiiO hater... on the contrary.
I love (and own) two of their DAPs and absolutely love their
JT7 and (
modified FT13)... in fact listening to the modified FT13 on
X3-II as I am typing (through a SS headphone amp).