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I mentioned that 1 chip price only to give the impression of how expensive the Ak4497 really is. Not implying Topping would pay them at that price. Nonetheless, bulk prices or not, they still cost >$80 for dacs alone in that unit. In a grand scheme of things, $20 prices difference in BOM in a $600 product is not very significant to me.
Its half the price of SMSL's flagship product, the D-1. ( D-1 is on dual ES9038Pro chips though ).
If it comes close to the performance of the D-1, I would say its a home-run product from the value point of view.