Actually, I conducted my own "single blinded" and "level matched" test between my 12 y/o $7000 Bel Canto DAC 3.5VB and the $349 Topping E70 Velvet (using simultaneous digital outputs from a Squeezebox Touch as source) and having my wife switch between the two. The Topping DAC was clearly better, and I could identify it 100% of the time. Due to the lack of simultaneous outputs, I couldn't conduct the same test with the Wiim Ultra. However, with (volume matched) sequential listening of the same "excerpts" playlist (see below), I still preferred the Topping over the Wiim. I had a hard time hearing differences between the Wiim Ultra and Bel Canto.
Here's a screenshot of my track "excerpts" playlist, including Pink Noise for volume matching (using the AudioTool app on my android phone).
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