I buy $5,000 to $6,000 a month in audio equipment, including probably every Topping and SMSL amp and DAC. The failure rate isn't any better overall on one or the other that I've bought. The key isn't which brand, but how and where you buy it. For the most protection, get it new from Apos (California for warranty, not China) or Amazon from Hificollege (same reason, other places you have to spend $60 to ship it back to the factory). Then use a credit card that doubles the 12 month factory warranty, but read the fine print to make sure you save all paperwork needed for a claim. Don't buy the extended warranty, just use a credit card that doubles it. I use a Sinewave UPS battery backup (Tampa is the literal lightning capitol of the world, it's the name of our hockey team) because brownouts and outages in storm season are common.
I've seen every big brand fail since I test for function whenever I get things (inputs, outputs, channel balance on analog amplifiers, etc.). The only one that really stands out the Drop THX 789 and you can see them for sale on eBay for parts/not working with the red LED light stuck on all the time. Granted they sold a lot of them, but not enough to justify the amount of broken ones I've seen. I've got my pick of anything on the market, and my personal system is an SMSL DL200 DAC with a Topping A70Pro sitting on it. If either brand had a lot more failures I wouldn't use or sell it.
I've never in years seen a JDS Labs or Schiit product for sale not working/parts only. JDS Labs has hands down the best technical support department in the industry. Grab their new Atom 2 amp/DAC and use a credit card that doubles their 1 year warranty and won't have to worry. I've got an Atom+ amp here also and the thing just sounds flawless. I'm sure the new 2 versions are even better.