It really is a malicious assumption that SMSL has selectively fitted the D300 with out-of-tolerance specification chips. And facts are stubborn things, as I have -so far- encountered at least 4 pcs such D300s. The 75+75 ohm/5+10 ohm is to compensate for this signal level difference (?) I hope no more things come out about the D300!

There is a solution for all these - fortunately - but it takes a lot of time to trim and adjust. But at the end of the process, you get sound quality that is several times higher than its price range!