I currently own the Topping D90 original version, and was waiting for the new D90 to upgrade, but I am extremely disappointed by the design philosophy of that D90III. I was expecting something that follows the same design philosophy of the DX9, without the amp, of course. What was Topping thinking; this is really a stupid decision. I never used MQA, and would never use it, therefore, I don't see myself paying for something that I have no use for. The dual ESS is a good thing though.
As someone pointed out at the head-fi forum, Topping keeps spamming us with the exact same product over and over, and wants to charge us more for it at every iteration.