To your point, I have the Wiim Amp and Cyrus OneCast. To different performance levels and two different price points. Sonically the Cyrus is superior in every audible way.
I also purchased the SMSL AO300 at the same time to compare. It costs slightly less than the Wiim amp but it too sounds better. To
@Marss72 point, the Wiim amp does sound lean. That’s the first thing I noticed. Even compared to the AO300 the sound was inferior. There’s a lack of fullness and weight. The highs on AO300 are smoother and the overall presentation was more immersive. Even when comparing at roughly the volume (within 1db) the AO300 sounded more confident/authoritative.
The 60/120 watts may hold in bench testing but in real world situations with actual musical content it seems to l fall short. It lacks in volume.
All that said, I kept the Wiim Amp and returned the SMSL because of all the other features the Wiim has. I use it as a desktop amp where I sit less than two feet from both speakers. For my use case it has ample volume. I would not use this in a main bsystem. For smaller rooms, casual listening and desktop usage, I doing think you can find a more complete product for so little, though you can find better sounding.