Well, I have listened to both the Gain Cell Dac which i own and one of the units he measured on the higher end of the scale. I use a Topping NX4DSD for my portable rig with headphones. So after reading these measurements I took this morning and did some listening to some tracks that I know well.
I used windows 10 computers running Qobus so that it would be as similar as i could make the listening session. The Topping measures pretty well in his measurements and while it did hold its own much better than I thought it would considering its a small portable head amp dac. The sound had the detail there but it just had that, “The Detail”. The sound did not have the same life that the GCD has. The gain cell dac had all the detail while putting the presentation so that it had warmth and presence that the Topping did not have.
To put it into perspective I have seen $200 stereo receivers that measure way better on paper than my Pass Labs X150.5 but if you listen to them they are in two different time zones on sound. In fact Nelson Pass has been known to introduce more harmonic distortion in to some of the designs because it sounds better when listening.
I would do what was said above. Not give these jokers any more time. They are measurement queens that only care about numbers on a paper not what there ears hear. And they don’t even think about the fact that human hearing is not the same or “flat” from person to person.