Mine has the AKM chip (2 yrs old) and is much more 3Dish than the Topping. I believe AKM are back in business and have developed a new chip even better than the previous but again the technology is moving fast and I find differences in units very hard to distinguish until you get up the ’ladder’ (with ladder technology).
there are numerous threads/posts here from experienced hands about what makes a dac sound good (or not so good)... it is a heck of a lot more than the specific d/a conversion topology choice
if you are curious to learn, search bar above is your friend, they are easy to find