Just got one at dirt cheap <50$.
Subjectively, tl;dr
As a headphone amp : 6/10 (-> AKG 701 Austria lot), kinda meh. Tubey distortion sth sth aside, it sounds muddy or adding 2 untransparent layers of veils at best.
As a preamp : 8/10 (SMSL D6 / Topping Dx7 Pro -> Tube 02 -> Aiyima A07 Pro / T9) it works well as a preamp (for the same price level amps, that is). 2 inputs, ok potentiometer. Didn't necessarily feel the significant tubey sound or anything (I'm an ASR heretic and having a separate tube setup)
All in all, imo, is it good for 50$? Kinda yeh as a preamp for a cheap an economy setup.
Would this make your system sound like heretic tube nirvana setup? No.