Topping DX1 mini desktop DAC & AMP

[frha]

I know it's common wisdom now to say a DAC in a laptop is just as good as say the DX1, but in some back and forth testing I noticed some difference between the two and I'm wondering why. The DAC is at 32 bit 384khz mode and the laptop is at 24 bit 48khz if that makes a difference (although I've seen stuff which suggests that it doesn't). In some ways the DAC sounds different (but not necessarily better). It's as if it's adjusting the audio somehow but I can't figure out how. Perhaps this is due to DAC design?