Hifeme S2 DAC. As good as Dragonfly Cobalt?

[ontodva]

Does anyone have opinions on or experience of the new DAC from Hifime, the S2? It uses the same converter chip as the Audioquest Dragonfly Cobalt, the ESS ES9038Q2M, but it only costs £80 ($89). The Dragonfly Cobalt costs £270.

The spec sheet says it is 'adaptive USB transfer mode with DAC clocked by dedicated oscillator'. Not asynchronous then?
It has SABRE9602 output stage driver. SA9023 USB receiver chip.

The spec sheet is in https://support.hifimediy.com/suppo...LOYK2Lg1lUNMYHOQhN9yZ5I_GQqoPiRJ8hhiAiCX_UeLw