I was toying with getting a Sabaj Da3 before, but never did. The Da2 wasn't something I wanted to try, for some reason, I can't remember. So I can't make a comparison, sorry.
Sabaj Da2 (SMSL Idea, same thing):
https://www.audiosciencereview.com/...dea-and-audioquest-dragonfly-black-dacs.2397/
http://archimago.blogspot.com/2017/05/measurements-smsl-idea-usb-dac.html
It's 2x the price of Tempotec SHDPro (comparing Amazon UK vs. AliExpress).
Sabaj does DSD512/PCM 768kHz (or at least is advertised to do that), Tempotec is limited to DSD256/PCM 384kHz, but I doubt anyone truly cares.
~60mW into 32 ohm with Tempotec SHDPro, ~30mW into 32 ohm with Sabaj Da2 (0.1% THD). More power and less distortion = Tempotec is louder with lower impedance headphones.
2v RMS output for each.
Less than 1 ohm output impedance for both, so shouldn't affect
From Archimago:
"With an output impedance of ~0.5-ohms and good output voltage of ~2Vrms into a high impedance load, volumes achieved with the headphones I tried were certainly good enough for my use ranging from "loud" to "very loud" (remember, don't go deaf!). However, the ESS 9018Q2C's integrated amplifier section is rated at 49mW into a 32-ohm load, THD 0.1%. This means that if you have low impedance and low sensitivity headphones, there might not be enough current to drive these demanding loads. Within reason, this should not be a problem since this DAC is meant for mobile applications."
I wouldn't bother with the SMSL Idea/Sabaj Da2 when the Tempotec is cheaper and better. Maybe I miss something.