Hello! The appearance of clicks when playing audio through the SMSL D300 did not appear immediately, which is strange. I scrolled through this forum and tried to look for a solution in other places. The seller suggested that I send the device to him for repair, I decided that this was expensive and not practical. I contacted smsl-mandy, tried to install new firmware, but my DAC would not even enter firmware mode. A miracle happened when I connected it via IFI ZenStream instead of my computer - the clicking noises during music playback disappeared, although the clicks remained when switching tracks.
I sold this streamer, but came to the conclusion that the problem was not a software of the DAC, but the lack of galvanic isolation in the USB port of the DAC, as well as the USB output of the playback device, which can introduce electrical interference and noise through the USB port.
This was easily confirmed, I bought two very inexpensive USB isolators on Aliexpress and it was indeed confirmed - there is no noise. A new problem has arisen: the DAC cannot receive a signal higher than DSD 64 through these USB filters, and my new theory, in which I am more than confident, is that purchasing an optical USB cable will completely remove all remaining questions. It is very inconvenient that optical cables are no shorter than two meters, but I think that all of us, who like the D300 DAC's sound can live with this inconvenience.