As you quoted there are two settings for this filter: fast and slow roll off (which in this case is fast rolloff for better measurement result, are there?). In addition chip can work with single speed, double speed mode, etc.... There are number of combinations of chosing a mode for the same sampling frequency. Changing the mode is changing filter characteristics The datasheet refer to the AN48 for designing the analog output filter that should care about total amplitude and phase response. D30 has an ideal amplitude response, probably on expense of phase (yes, they could mess up with phase) and group delay.
fast roll-off is for better performance and thus also better measurements. That's why it is selected in the D30. Not to rob owners of optimal sound and mislead them.
The sampling frequency mode is determined by the input sampling frequency not something that is 'set' by Topping to manipulate sound for better measurements.
Of course, with a higher sample rate the filter also has to change with it. All DACs that support multiple sample rates do that.
Yes, one can f-up the analog post filtering stage. That one is fixed frequency, not steep and based on the highest sample rate cut-off frequency or just below.
It does nothing in the audible range so can't mess up phase and group delay when they adhere to or slightly change the, by Cirrus, suggested filtering.
There are lots of things that can be messed up in any design.
A high susceptibility for ground loops is one of them.
A poor USB implementation, poor signal handling, poor layout, poor wire routing, incorrect choice of opamps, incorrect decoupling of certain chips to name but a few.
The first one I mentioned is not tested by Amir but some complain about this so may be a valid complaint, but is only an issue IF you have a (bad) groundloop. There are solutions for this.
The other aspects are visible in one way or the other in measurements. These look good to me given the price point so don't see many things there that are wrong.
It's you that needs to prove something is 'wrong' with (your?) D30 or your setup it is in. No point in whining about it and regurgitating the same subjective babble.