Hi,
Sorry for the dumb question but...
What is the point for those manufacturers like Topping or SMSL to release a new DAC every month when the benefit from the new model is measurably marginal at best and technically not audible in any case ?
Unless of course a lot of people still have no DACs at all and would like to jump in that train and you have to offer a product newer than your competitor's...
I think we've reached a threshold that is set so high that any improvement will go unnoticed. So what we all hope for now is a really BAD DAC. That would be a refreshing change
But manufacturers : get your efforts on other products : now you have the DAC? get a decent headphone amp/amp/DAP/Streamer... The choices are qui numerous with wider margins for improvement...