I had the WiiM pro plus ( sold it to a friend a couple of weeks ago) and the SMSL SU-1. Now I have WiiM Ultra and SMSL SU-1.
I also have a SMSL C100 which is basically a SU-1 with a remote, display and BT connection.
Stand alone and sound wise, my experience is that the WiiM pro plus sounds better than WiiM Ultra.
In combination with an SU-1, the WiiM pro plus + SU-1 + 5v linear power supply to both units sounded absolutely best.
Second best was the ultra + SU-1 with the SU-1 on LPS and the ultra with built in switch mode PS.
The difference with WiiM pro plus with or without SU-1 is very small as long as you use a LPS.
I wanted the the bells and whistles WiiM ultra have but was disappointed with the sound compared to pro plus, that’s why my present combo is to pair it with a SU-1.
But it should also be said that biggest sound improvement is changing loadspeakers and convince your wife that a big thick new carpet in the living room in front of the loudspeaker is beautiful