post update after comparing them side by side this week end. I can confirm there is an audible difference.
system is composed by
Source: Oppo 205, Bluesound Node, Marantz ND8006
Pre: Mc C53
Final: MC312
speakers: B&W 702
both DAC are connected via XLR to the Pre, EQ deactivated of course
I bought the D90SE for 800€ (special promotion) and 749 for the X18, so for me price difference is not an issue
X18 seems to have an higher volume than the D90SE, probably due do different voltage output, but difference is audible; using a sound meter, I compensated the X18 of -2dB gain.
X18 is brighter and more detailed than the D90SE, seems to somehow emphatize the mid frequency of the vocals, while the D90 seems to be more equilibrated, at the end is a personal taste to decide one or the other.
Playing MQA is not possible to select filters (FIR), so the processing should be similar in this case,
My wife took 10 seconds of playing (Hey you MQA version in this case from Tidal) to decide she prefers the X18
My daughter took several minutes, switching from one input to the other, before decidind she also prefers the X18
I did myself a blind test, not knowing at which input the two DAC were connected, but in the end I prefers the X18.
The X18 seems to be more resolving than the already exceptional D90SE, the different instrument can be identified better on the X18.
I will keep the X18 and send back the D90SE, but the X18 has an issue with the cover of the optical port, that is broken, so the connection is a bit "loose", connectors seems to be better on the D90SE, while the case is better and more sturdy on the X18. Display is much better on the D90SE.