Reliability and quality control testing, as was previously the norm with many manufacturers, would double or triple the price.
This is a complex, time-consuming, and costly process that takes at least six months to a year, even under good conditions.
With the DX5 II, this would have delayed production by this amount of time, and all costs incurred up to that point would have to be prefinanced for this period.
The EQ/software/firmware issue that would need to be resolved would be on top of that.
How many DX5 IIs would Topping still sell if the price were almost the same as an RME ADI-2 DAC FS?