Why is SMSL releasing another DAC in this price range? Don't they already have one for 399?
Yesterday I saw two reviews on Youtube that probably answer this question.
SMSL Review 1
SMSL Review 2
In summary, I would argue that they come to the same conclusion. Yes, S.M.S.L already has DACs in this price range, but this one with the ROHM dac just sounds different. Less DeltaSigma (sharp, analytical) more towards R2R (musical). Of course, that also explains why just noticing and measuring numbers, here on ASR, could not detect this fact.
OT: Sometimes I think that is also the weak point of asr. Yes, I know this is about numbers but at the end of the day I just can't hear numbers, but that's another topic.