Sorry folks, but I just don’t agree on the discounting of measurements here. For headphones, measurements can be inaccurate due to placement on instruments. With amps, measurements don’t take into account subjective, analog benchmarks such as tone, soundstage, warmth, etc. But with DACs, and by that I mean pure DACs like the Topping D90se, the goal is the most accurate reproduction of the digital source material, and for that measurements tell the whole story, full stop.
They offer validated endpoints such as SINAD, linearity and multi tone, all designed to assess how accurately the DAC is outputting a reproduction of the original analog master with the least possible distortion, noise, error, or jitter—as it was encoded by an ADC during the sampling process. That is the definition of what DACs are designed to do. Any discussion of how well a DAC “sounds” is a ruse—subjective factors such as tonality, warmth, soundstage etc are the responsibilities of circuits involved in the post-DA process—filters, DSPs, preamps and amps, and other elements in the analog stages before the signal is output to headphones and speakers (and those provide a substantial contribution to the sound signature as well).
All well-designed DACs should sound exactly the same. Anything you have read otherwise is in the service of marketing high-priced gear to susceptible buyers.