So first impression vs D50s, Soncos LA-QXD1 (also own a Khadas Toneboard but it's practically the same as the Soncoz) and DX3 Pro:
Pros:
Great build quality (as expected by now from Topping)
Can use my aluminum Topping remoted (D7x) and works intuitively as always
Full body sound
More natural sounding (more like AKM than ESS)
Very good detailing especially microdetails
Superb soundstaging
Cons:
Less aggressive/energetic
Sorry for the subjective phrasing above. But we all know they all measure well. That doesn't mean they sound the same. They really don't (to my ears).
I plugged in the D30 Pro when it arrived just out of bed without listening to my other kit beforehand. First thing I noticed was the warmth the D30 Pro gives to my music. Detailing is still great. The sound staging is amazing. Then I went for some A/B testing with the A50s + Sennheiser HD660s and ADAM T5Vs against the D50s, Soncoz LA-QXD1, and DX3 Pro where the D50s and Soncoz are very similar in sound signature, the D30 Pro is a little different.
Both the D50s and Soncoz ES9038 DACs I can describe as very aggressive sounding. Transparent and edgy. But also a bit clinical. (VS my DX3 Pro AKM4493 for example). the D30 Pro is more similar to my DX3 Pro in it's sound signature than to the ES9038 DACs I own. As in more organic and warmer. But where the AKM does lose some details because of it vs the ES9038 DACs I own, the D30 Pro seems not to care much. Incredible microdetail presentation and sound staging are better than the DX3 Pro. And soundstage is also better than the ESS DACs.
The D30 Pro sounds more relaxed than the more energetic ES9038 DACs and I like it. It's a great pairing with the A50s and my ADAM T5Vs (class D amps) which is all very neutral kit. The D30 Pro adds a bit of liveliness to them without being a slouch in anything really other than less aggressive.
I could go on rambling about more subjective stuff and differences I have found with A/B testing.
Bottom line what I found:
D50s/Soncoz: More aggressive and energetic but also a bit harsh and clinical. Vocals/mids slightly recessed compared to the others.
DX3 Pro: More natural sounding than the ESS offerings but also missing out on some details and especially soundstaging
D30 Pro: More natural sounding than the ESS offerings without losing details or soundstaging but less energetic than the ESS DACs. More bass kick though.
Worth the D50s upgrade? Yes to me. I love the more natural sound it produces in combination with with the kit I already own. Not saying it's any better than the other DACs I own. Just a different sound that fits well with my desk gear in this position. I would maybe not recommend it to anyone with a more smooth-sounding class A amp. I think it's best paired with the more neutral amp offerings (THX 789, A50s, A90, class D monitors etc).
If you're looking for that highly energetic sound where every note hits a bit harder. Don't get this. It's more mellow than the ESS offerings. Or pair it with an amp with more kick to it.
Do with this info as anyone sees fit. Highly subjective and just my opinion.