Those highly raved entry level DACs, including Topping E30, SMSL Sanskrit 10th Mk II and Loxjie D30, indeed have very good measurements and appealing to the ears.
I think a lot of folks that are budget-minded refuse to believe that there's more to how something sounds than how it measures, most likely due to lack of exposure to better sounding gear or convincing themselves that they can get the "best" at a fraction of the real cost of entry.
Whatever we start with probably sounds good to us until we have an opportunity to hear better equipment/rooms/setup. That's when we can open our minds and our ears and wallets and strive for better sound.
If you're happy with a certain level of sound, there's nothing wrong with that either. I have heard systems that make mine sound "bad" in comparison, but the cost of entry is more than an order of magnitude more than my budget allows. I appreciate and enjoy what my system can do, but also recognize and accept its limitations.
I've tried numerous DACs and they all have their own sound signature. There are some relative bargains (I thought the Schiit Bifrost was quite good for its price) and some over-priced DACs that may not perform as well as others, but like most things in life, you get what you pay for most of the time.