Like some others have mentioned I think it's a bit off that above audible limit SINAD is "focussed" on within reviews as good engineering, whereas -11dB at 20kHz which is in the audible range for some is somewhat dismissed, so it's got a little bit of double standards going on there. I really don't think it's good engineering to be at -11dB at 20kHz and with roll off starting at 18.5kHz. I also noticed that
@restorer-john noted that Topping get different results that show this product to be flat out to 20kHz and beyond, so there's something awry either with the review or with Toppings published information (or different filters being used).....so I do think there's something to sort out here. If this product didn't have the treble rolling off before 20kHz then they'd be absolutely nothing wrong with it (and a lot right with it!) apart from price depending how much you're willing to spend, but no the only problem is the early roll off in the treble.
EDIT: ah, I hadn't seen, Amir answered the question about the difference between the ASR & Topping results re roll-off before 20kHz, Topping were showing just the headphone amp performance whereas Amir is showing the influence of the DAC section too. OK, well I still don't like the "focus" on above audible SINAD as good engineering when the high frequency roll off that does exist is audible to some and should have the same good engineering standards applied to that aspect - to avoid double standards in how we view products. I won't give this product the highest rating in the poll.