From an era when the Atom amp was a trendsetter, to now where competition like the E30, SK mk2 and other AK4493 solutions exist, yes, price doesn't match performance.
It's like saying an older CPU like the 3770k is the same as the 9700k. Yes, the older is still enough for most purposes but it doesn't mean the newer one isn't better. Whether you can actually 'notice' there difference was never mentioned in my comment.
If I was feeling generous I'd call this a mischaracterization. At worst, flat out untrue. The SK mk2 has better SINAD performance, but falls way short on the 32-tone test vs the Atom. The E30 has modestly better SINAD and 32-tone vs Atom and are basically neck and neck for other measurements. But it's 30% more expensive, and not made in North America if that's a consideration for you. You mention "other AK4493 solutions", but there are none on the measurements index on this site that that offer this level of performance at a comparable price range. Someone else mentioned the Loxjie D10, but it's SINAD only matches the Atom and it has the (probably inconsequential) ESS hump.
In other words, Atom is the reigning champ in the under $100 DAC category. Price absolutely matches performance.