I know you’re super busy but it would be really educational to show a multitone done at 44.1 vs 96 kHz.The engineering is superb. They have simply decided on one dac filter vs another.
I clearly noted the response issue in the review with additional testing. Everything is there for you to decide otherwise.
What I am hearing here is that their digital filter decision may sound better (why they ESS or Topping chose it) but it may also give better SINAD at 1 kHz by having this roll off.
I wonder with a 32 tone test or even a SINAD at 10 kHz instead of 1 kHz at 44.1 vs 96 would show the difference. I imagine you can take your current 32 tone and downsample with and without dither.
It’s purely academic and for learning, but it would be interesting as a YouTube video to understand how some of these tests look different if you change the test conditions.