I was looking at the product website to see who or what it was designed for. No luck.
I assumed it was an external DAC for an AV system, but others point out that the lack of connectivity and software means you have to attach a laptop, you can't attach a normal consumer AV source product.
I would have thought the basis of a review of any consumer product is, based on who or what the product is designed for, will it meet their expectations? When you don't even know who or what the product is for, you can't even start to assess it. Most of the comments in this thread are questioning who or what it is for.
@Glitch at ±176 aove summarises is much better than me: "The 120dB SINAD is great and worth the asking price, except in practical terms a well implemented 8ch DSP with 96dB SINAD and various inputs is much more valuable. It's as if Topping is playing to their strengths without addressing practical uses."