As usual, Topping shows that it uses proper measurements and engineering talent to design its products. As with their other products, it is next to impossible to find many flaws in anything I measure. Yes, it is not state-of-the-art in all measures and falls just shy. But it makes up for it with its superb headphone stage with very low distortion levels, perfect channel matching, and lots of power coming from such a small package and power supply to feed it.
The switch from ESS to AKM has provided relief from intermodulation distortion that we have been seeing in so many DACs. Yes, there is a slight rise in noise as levels get down, impacting linearity measurements. That is a very worthwhile trade off in my book and I am glad Topping has made the change.
All in all, the DX3Pro does not obsolete every DAC and headphone amplifier out there. But it comes darn close and nails the functionality and performance needed in a moderately low cost unit. Add to that the attractive industrial design and it easily becomes one of my favorite desktop products. As such, I recommend the Topping DX3Pro wholeheartedly.