REVIEW: Topping D90SE DAC - Part III: Subjective Impressions, AMPT, and Summary. A few words about "warmth" and "accuracy" in sound systems.

This is the final part of my trilogy review/evaluation of the Topping D90SE DAC (see Part I, and Part II for the objective testing results).

As we end off, let's close with a discussion of subjective impressions developed over many evenings of listening (about a month or so). I've described the soundroom previously in some detail and for the two channel system, the main amplifier is my home-assembled Hypex nCore NC252MP, main front speakers are the Paradigm Reference Signature S8 v3, and dual subs (main Paradigm SUB1 with the little Polk PSW111). The Topping D90SE feeds my Emotiva XSP-1 preamp. All cabling is balanced XLR from DAC to amplifier (no need to fret, inexpensive Monoprice Stage Right XLR runs are all ya need, feel free to spend more on cables if you see fit of course).

I listened both with and without DSP room correction activated; generally I prefer with DSP. Knowing the frequency response characteristics (flat to 20kHz) and setting to "Fast Roll-off Linear" (Filter 5) allows me to use the same DSP settings for my room interchangeably with the RME ADI-2 Pro FS Black Edition without need to remeasure (equivalent frequency and time-domain performance). As discussed before, one of the benefits of a high quality DAC is that we can have even more headrooom with DSP processing whether it be full room correction or applying volume normalization like ReplayGain.

MEASUREMENTS / REVIEW: Topping D90SE DAC - Part II: Resolution

In this Part II of the review of the Topping D90SE DAC, let's focus on the performance that this DAC can achieve. As you can see in the picture above, I've got the machine on the test bench ready to capture some data. Given the anticipated performance as described in Part I last time, the E1DA Cosmos ADC is used for the measurements being presented today.

As you can see on the LCD screen, it's playing DSD512 (22.6MHz) material at the time of this picture. For a more complete examination of the device's performance, let's see if we can capture both PCM and DSD performance.

This device does have a broad number of features, so let's try to hit the key (and also some not-so-key) features to better understand how well it works and if there are nuances that the audiophile should be aware of. As readers here I'm sure are aware of over the years, objective testing can often show anomalies that listening tests easily miss due to the limitations of human hearing and cognitive ability. Sure, one could argue that inaudible limitations are not important. I'd like to think that in principle, audiophiles have an interest in achieving both technical perfection as well as immaculate subjective performance. 

MEASUREMENTS / REVIEW: Topping D90SE DAC - Part I: The Hardware, Filters, MQA, and Jitter Performance

Today, let's start with what I'm aiming to be a 3-part review/discussion of the Topping D90SE DAC. I figure I'll take my time on this since things are busy around here and I hope not to purchase more hi-fi DACs going forward, so I might as well savor the moment. ;-) As a "more objective" audiophile who has a vision of aiming for "high fidelity" / "transparency", there is a clear target and end-point to what's needed from hardware performance especially with DACs.

Readers of this blog know that I've had a number of Topping devices reviewed here over the years. In fact, for any single brand of DACs, I think I've reviewed more Topping gear here than other brands. This, I believe, is a reflection of a brand that provides multiple products at price points with features that actually speak to me as a consumer interested in value which includes features, and price. I have certainly not been disappointed by overall quality to this point.

At a current retail price of around US$900, this is not an inexpensive model. As per most of my reviews, I bought this through usual retail channels so what I'm reporting on here is not any potentially specially-selected unit sent from the manufacturer.

Feature-wise, this is a DAC only but accepts multiple inputs - USB, HDMI-style I2S, S/PDIF Coax, S/PDIF TosLink, and wireless Bluetooth 5.0 (SBC, AAC, aptX [LL,HD], LDAC). While it has both unbalanced RCA and balanced XLR outputs, there is no headphone amp. For that, Topping recommends grabbing their top model the Topping A90 (~US$500).

What makes this DAC interesting in mid/late 2021 is that this is reputed to be the highest fidelity converter in the world (available to consumers) at this point in history, Topping's "flagship" device. 

Let's take a look...