It is an improvement over the D300 IMO.
Thanks a lot for sharing your opinion!
Thanks for sharing the video, he posted in the comments an update:
I would like to add some minor negative points.
・A high-resolution mark sticker (that yellow one) is included. It's not attached for some reason.
・There is pop noise when playing sound sources with different sampling rates. It's not that bad, and it's a little better than other models I've used.
・The top plate seems to be prone to dirt and scratches.
・Since the remote control is probably infrared, the recognition range (angle) is not wide.
This is really the only negative I can think of!!
Wow, it seems SMSL is still unable to properly handle buffers and muting... neither handling something so basic as Infrared.
Or use proper high quality surface coatings. Ouch.
I guess it's and probably will be for a while the best if you want a ROHM DAC.
But IMO the 3x price difference against the D300 is not justified by just the better aesthetics, added weight, CK03 and supposedly better electronics inside.
I'd consider spending that much money only with 2 x ROHM DAC inside (and possibly not from SMSL).