I see that a lot of people here write about "Pops, clicks, cracks...", I also had some problems when I connected the M300SE with a long Baseus TypeC cable.
I couldn't set high sampling rates (192, 384, 768kHz), there was a lot of distortion and noise, if I set 48kHz it seemed fine, but I heard some stuttering, not very noticeable, but a slight click... I thought it was a bad quality DAC.
But when I connected the M300SE through a short 1m Ugreen cable (US355), everything worked as it should, without any problems.
Maybe this will help someone.