Despite this bad measurement review I went ahead and bought one because of someone mentioning that it has tube-like sound qualities. I received it a few days ago. Last night I did an A/B test against an Audioquest Cobalt, and Earman TR-Amp, an iFi Micro iDSD Black Label, a Topping DX3 Pro, and my desktop system which is an RME ADI 2 fs DAC into a Topping A90 headphone amp and Schiit Valhalla 2 OTL tube amp. I plugged everything into a seven port USB hub and used Hart Audio Cable adapters on all the various headphone outputs so I could easily switch headphones between the units. The Headphones I used for the test where an HD 6xx, HD 5xx, Beyerdynamic 1990, Dan Clark Audio AEON 2 Noir, and HiFiman Arya. The only dac/amp that was slightly better sounding to me was the ADI/A90 combo, but only in detail and "cleanliness". The xDuoo sounded better than all the others to my ears. It indeed does have a warm smooth "tubeish" sound, with expanded soundstage that was noticeably better than all the others. It reminded me of the little Schiit Vali 2 hybrid tube amp. Which reminds me that I also tested it with the Moondrop Blessing 2 IEMs and that was the best I ever heard those IEMs. I always felt that the tonality and detail of the Blessing are superb but that it was missing some soundstage. The xDuoo XA-10 solved that problem and the pairing is just great. I did not notice any hiss but did not crank the thing up much. The nice thing is that the planars (Arya, AEON) also sounded good, as opposed to high output impedance tube amps like the Valhalla 2 that don't sound good (not enough current, I guess). I almost believe that xDuoo intentionally made the amp a little dirty to sound like a hybrid tube amp. All I can say is that it has replaced my bedroom Topping DX3 Pro. Yes, the volume is an annoyance as is the power switch in the back, but I can live with those things.