I don't know anything about the Topping...
It's not that hard to make a DAC that's better than human hearing. (There's always a possibility of better measurements...)
If the op-amp is driving headphones it needs more current output capability than a typical op-amp.
Otherwise op-amps used in DACs are not that critical. The are working at line-level (about 1V) with little or no (voltage) gain so signal-to-noise isn't a big problem.
The datasheet is probably "ideal". ...No power supply noise or ground loop noise, very-short wires/connections, etc.
Some companies may select op-amps, testing them and then putting the best ones in their higher end products or re-selling or scrapping the "rejects". But that's often a nightmare... You can end-up rejecting 90% of 100% of an order, and the manufacturer/seller considers the parts perfectly good. I worked for a company once that was selecting parts (not op-amps) and they eventually had to make a design modification to keep in-production.
But DACs can be "improved". Where I work (non-audio) we have some ADCs & DACs and they are individually calibrated-corrected in software for better accuracy & linearity than we get with the raw chip. In some cases we only correct for offset & slope, and in once case there are 10 correction ranges (slope corrections) between 0 and 100% . They are operating at slower than audio speeds and they are only 8 or 12-bits. That probably won't work(or won't work as well) at 16-bits or higher because audio DACs are already pretty good and there may be as much noise & drift as constant error.
Do you work at a place that makes oscilloscopes?
I think I read that the AK4493S has an output impedance of ~450 ohms. If driving 10-20k ohm inputs, that's almost enough! I think my RME Babyface Pro is 300 ohm output impedance on the balanced outs.
Sometimes I wonder why there are any op-amps in DACs at all... Kinda like how I wondered why preamps had to be anything more than a good passive pot with some gold plated RCA/XLR in's/outs. I found one which I now use as my preamp lol (one thing less to break/break down. Been a long time since I had a source that needed more gain than line level!)
Has a good alps pot with 4 conductors for balanced. Not their best but it's up there!
Actually it's not. But it's pretty good. The only reason it's not "up there" is because their best 4 conductor is a ridiculous
$2,000 !!!!!!!!!!! (yes, it's for audio)
I'm betting they don't sell a lot of them, but the materials and time spent can't seriously justify two whole thousand dollars from a bulk supplier... It must go on preamps that sell for $200,000 (little do they know, with just a couple gold plated female RCA / XLR jacks and that pot alone, they could have an even
better sounding preamp, AND a ZR1!)
(and insurance and fuel for 5 years and and and and and)
edit: think about it.. for $2000 you can get an entire computer. Pretty high end, too. And they charge that
for a pot