The conclusion about recommend and not recommend is subjective.
But Amir based it on the measurement results and his personal experiences of that device at that moment and cannot see in the future if it will have longevity/support.
So in whatever light one looks at it, it is always an opinion. Even Rtings has some opinions in their reviews despite the idea of keeping reviews totally objective.
Especially with headphones, with fit (seal) and comfort there will be a subjective aspect as will be with speakers and rooms.
For DAC's ease of operation, ergonomics, dimensions, preferences of the tester will always be there. If someone likes a 'smooth feeling' of a volume control and it feels like crap it will weigh in on the verdict.
especially when the rating option is on, people start voting "waste of money" or "poor" after they saw the measurement result and conclusion from amir, they will call the product trash without even touch it. It's too much.
But that is not related to Amirs conclusions. It is just opinions based on whatever those individuals like or think it does.
When people playing the "it's not audible don't waste your money" card, it also apply to DAC and AMPs which could cost an extra $1000.
When it is about signal fidelity sure... I would say almost every DAC tested (with a few exceptions) will sound perfectly fine to anyone.
Price differences could (but not always do) come from connectivity, datarate support, output level requirements, build quality, options, looks/form factor.
These can easily warrant a higher price tag.
I have a topping DX7+ Pro which cost me $700 though the additional functionality and connectivity is mostly unnecessary. I just want to get the best thing in my budget and support the company built this masterpiece.
It's a perfectly fine job. Sure... overkill for what concerns sound quality but it fits what you need.
If somebody call me stupid because I paid $700 for something should sound idential to an $100 DAC I will feel upset, that also hurts business.
Only stupid people will call you stupid and would recommend anything ranging from a $ 5.- dongle to a $ 100,000.- tube filled marvel to look at... just because they like that better.
It won't hurt business as you already bought one and it won't prevent anyone else from buying it or buying something else.
I highly respect man like you, most comment from you is objective and professional.
I try to.