Distortion compensation/cancellation in the DAC may have been incorrectly implemented by SMSL? Perhaps they are using the D/A in a wierd differential/dual parallel situation where the harmonics reinforce one another.
"Residual distortion from suboptimal PCB components and layout can be minimized using ES9038PRO’s unique THD compensation circuit".
My bet is they are using the THD compensation co-efficients to get the stellar numbers, but there is some mutual coupling (sub-optimal layout) between channels that manifests in the absence of the right channel signal (ie it doesn't cancel, it reinforces) and the fact that the co-efficients for cancellation are not channel specific (they can't trim one differently to another)
So, do we regard these distortion compensation "features" as the equivalent of VW DieselGate? When the unit is playing a 'test signal"(identical in both channels) as opposed to real world music...