dac firmware can definitely be updated in normal case. Topping E30 polarity issue was solved this way. though it's a simple one.
theoretically a firmware update is possible to resolve this issue as well.
1. if this is a firmware bug, updating it would just resolve it.
2. if this is a hardware issue, analyze the pattern of the third component. based on my testing above, it should be a function f(x) where x = R-L. the frequency domain then should be converted into a time domain filter, either FIR or IIR. Do some dsp in firmware to compensate for that function. this one shouldn't be too hard. but to do that 1) SMSL should have DSP people who know how to do it. Usually Chinese Hifi manufacturers don't have that tech ability. 2) the hardware should be powerful enough to do such DSP. I think XU218 is quite powerful and can do simple DSPs. but that depends on how complex the filter is.
if XU218 is not that powerful, it is also entirely possible to do it in the driver, so whatever plays on your computer is pre-computed on the fly to compensate for the elevated 3rd component. Though this limits the possibility to fix all use cases (such as spdif or non-windows operating systems).
In either case, let's wait a few days, to give SMSL people a little bit time to figure out what's going on there.