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Small desk amp advice

I agree, but not in the way you might think. The science bit shows good engineering, or bad engineering. After you know you have something fine, all that really matters is looks and features, these are also hard facts. Subjective twaddle on sound is just that, twaddle.
Again a yes and no. Topping's own measurements so far from what I've seen haven't been lies.
 
For a desktop amp, I would want many functions all in one piece, like: amp for speakers, amp for headphones, DAC.

Possibly also: EQ, sub out, sub management, bluetooth. Nice to have built-in power supply if available.

Maybe Wiim has something you may like.

Since you wanted lowest cost possible, do you have room for a used 50 to 100 watt class AB receiver which are $50 to $75 on craigslist?
 
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