I wonder why they bothered to update it.
30 is a bit better and if they sold it without the remote the price would be very similar.
First major reason was the fake D10 situation.
Then D10 is just a unique model. It's very different in featuresand has different balancing point in different aspects.
D10s would be much more expensive if there are all the functions and aesthetic of E30. It's just a dac in a very simple form. But you also get swappable opamps which some people like. You also get es9038q2m which many people also values over ak4493. It's also the only model with digital outputs.
Hence in many ways D10/D10s is unique.
At the end of the day more options are given. People make their choices.