I recently purchased a XiangSheng DAC-01a and have been very very pleased with it. That said, if you are looking for a DAC to pair with your Yaquin MC-50L it may not be the best choice from a function standpoint.
The XiangSheng DACs are really some combination of DAC, tube buffer, pre-amps, headphone amps, and/or remote control. They all share robust (for inexpensive Chi-fi) chassis and a tube preamp option that you can bypass. You do not need the tube buffer as you will be pairing it with a tube amp.
For my use the XianSheng DAC-01a seems to be a remarkable bargain ($100-$160) for what it does. The combo of full Toslink/Coax/USB DAC with two additional switchable analog inputs, headphone amp (with Opamp sockets for swapping), tube buffered and direct pre-outs, a robust full range volume control (internal jumpers let you choose fixed or volume controlled preamp outputs) and a surprisingly substantial build quality. They have been sold under different names, like Maverick Audio.
My DAC-01a makes a great match for adding functions to one of the dozens of mini Class D amps out there. It provides precise volume control, additional inputs, and the option of a warmer tube sound. Most of the XiangSheng DACs seem to have been available for many years (2012?), but have gone through multiple internal revisions (the DAC-01 is on V10 I think).
My guess is that the direct output probably measures OK, and the tube output does not, but they are both always live so you can switch between them easily. In this case I do not see higher distortion in the tube outputs as a disadvantage, because tube distortion is a feature not a fault with tube buffers right?
Mine sounds great and with my old ears what matters most is a volume control with useful range, solid quiet switching, and headphone output that drives most of my phones. All of this seems fine on the DAC-01a.