I just updated to the 23H2 release of Windows 11. This is CoPilot (ChatGPT's) comparison of the D-6s and M300 SE:
"There is no definitive answer to which DAC is better, as different DACs may have different features, performance, design, and sound preferences. However, based on the web search results, I can provide some information and comparisons between the SMSL M300 SE and the SMSL D-6s DACs.
Both DACs are made by SMSL, a Chinese company that specializes in audio products. They are both compact and affordable desktop DACs that support high-resolution audio formats, such as PCM up to 768 kHz and DSD up to 512. They both have USB, optical, and coaxial inputs, and both single-ended RCA and balanced XLR outputs. They both have remote controls and display screens
The main difference between the two DACs is the DAC chip they use. The SMSL M300 SE uses two Cirrus Logic CS43131 chips, while the SMSL D-6s uses two ESS Sabre ES9039Q2M chips. These chips have different architectures, features, and sound characteristics.
The Cirrus Logic CS43131 is a low-power, integrated DAC and headphone amplifier chip that supports MQA decoding, a proprietary technology that claims to deliver studio-quality sound in a smaller file size. The ESS Sabre ES9039Q2M is a high-performance, 32-bit, 8-channel DAC chip that features a patented 32-bit HyperStream II architecture and a Time Domain Jitter Eliminator.
According to some reviews and measurements, the SMSL M300 SE has a slightly lower noise floor, higher dynamic range, and lower distortion than the SMSL D-6s. The SMSL M300 SE also has more filter options, including a minimum phase filter that preserves the original phase of the signal. The SMSL D-6s has a higher output level, more input options, including Bluetooth 5.0 with aptX HD and LDAC codecs, and a larger and more colorful display screen.
In terms of sound quality, the SMSL M300 SE is said to have a more natural, smooth, and detailed sound, with a slightly warmer tonality and a wider soundstage. The SMSL D-6s is said to have a more analytical, crisp, and dynamic sound, with a slightly brighter tonality and a more precise imaging. However, these impressions may vary depending on the source, amplifier, headphones, speakers, and personal preferences of the listener"
Not bad, especially for recently released products. CoPilot does report links for each of its assertions which I did not print.
I learned a few things.
One of them is that AI is not immune from expectation bias that it disguises with "It is said". Famous politicians do that too.