If you're looking for a fuss-free, great-sounding DAC under $70, I can personally recommend the TempoTec Sonata BHD Pro. It’s compact, well-built, and has proven itself reliable over time. One of its standout features is the onboard volume control with excellent granularity—perfect for fine-tuning levels without relying on software controls. It delivers clear, balanced audio and works smoothly across devices.
Another option I’ve used is the EarFun UA100, which is an interesting case. It uses a higher-grade ESS chipset—not just an entry-level component—and appears to be either a clone or a rebranded version of the Shanling UA2 Plus. While it lacks physical volume buttons, it offers solid sound quality and can often be found at a very affordable price. For anyone looking to dip into better audio without investing too much, it's a compelling alternative.
Both are plug-and-play, deliver surprisingly refined sound for the price, and have become part of my regular audio setup.