I think you are too concerned about the numbers from the measuring machine.
A decrease of 0.3dB/20kHz is completely undetectable to the human ear, and the numerical value is only a difference in the measurement error range level. A -3dB drop would be perceptible to people with good hearing.
Also, for low-level signals like DAC, there is almost no difference in FR depending on the output level.
For whatever it's worth, I did check as I own a once highly revered professional quality audio interface - an EMU 1212M Audio interface, (the M stood for Mastering Grade) and these were a hot item, in the mid noughties, and even today, still quite respectable kit.
And these are the manufacturers specs, which I have no reason to doubt, cos I think Sound on Sound also measured them at the time, and EMU was a pretty reputable business, unfortunately no longer in existence.
ANALOG LINE OUTPUTS (2)
Type
Balanced, low-noise, 3-pole low-pass differential filter,
AC-coupled
D/A Converter CS4398
Level (software selectable)
Professional: +4dBu nominal, 20 dBu maximum
(balanced)
Consumer: -10 dBV nominal, 6 dBV maximum (unbalanced)
Frequency Response (20 Hz - 20 kHz): +0.0/-0.35 dB
Dynamic Range (1kHz, A-weighted): 120 dB
Signal-To-Noise Ratio (A-weighted): 120 dB
THD + N (1kHz at -1dBFS): -105 dB (.0006%)
Stereo Crosstalk (1kHz at -1dBFS): < -115 dB
Output Impedance 560 ohms
So with proper consideration, if I am still happy with the EMU 1212M, I don't think I or anyone else should be bothered about the -0.3dB dip at the top of the SMSL's frequency response.
My point is rather than think of one product in isolation, it helps to ask - how does this compare to other things. And in this case on reflection, there is nothing bothersome about the SMSL SU-1.
Purely from a point of discussion, the challenge is today, almost every DAC out there, especially the DAC's in gear that I'm more familiar with, for professional studios, has ruler flat frequency responses in their output. within +/- 0.1 dB, and we are so spoiled. How meaningful these eye watering specs are, in practice, is another matter.
The other question is - we hope the manufacturers are not sending Amir cherry picked "golden" samples..., from their assembly line.