I was trying to decide between the 2 a few days ago. I heard a brand new RME (no break-in) back in Sept 2021. I owned the Topping D90SE before but sold it since I liked the Benchmark DAC3B more (they are similar).
I ended up buying the non-MQA verson, D90LE last week because I did not want to deal with the hassles of all the playback options on the RME. My friend who owns the RME is thinking of getting another DAC that is simpler to use. He thinks the RME is a bit better than the Benchmark DAC3L.