You cannot directly compare China mass maker retail prices to what the same thing must necessarily cost when built by a small company in an expensive country.
Why not? Do you have two kinds of currencies for equipment you purchase from China versus another country? Assuming not, then money is money. I pass judgement if I were to spend my own money for one gear versus another.
It goes without saying, and no one needs me to tell them that, that support, brand recognition, resale value, looks, features, local dealer service, etc. all come into play in an ultimate decision to purchase something.
The choices companies make in where they build products is their thing, not ours as consumers. If they choose to use higher cost manufacturing, they hope the fact that product is produced that way helps compensate for higher cost. Or that it gives them time to market advantage. Or less hassle in getting a product to manufacturing. This is not our concern as consumers.
Apple manufactures iPhone in China. You think that becomes a judgement call for someone reviewing an iphone?
Personally I own extremely expensive high-end audio gear. I value the design, support, relationship and other intangibles that came with them. But I cannot let that pollute my judgement of gear for other people. Most people want to know about the best value for highest performance. It is an ideal that we can actually hit in DAC domain.