Decided to try this recently, actually really sweet for the price. I initially heard this at canjam, thought it was solid and wanted to try it out. Liked it enough to grab one for fun. It kinda sounds in between an ESS and AKM implementation, and it’s pretty well done in terms of sound. Pretty plug and play, and works nicely. Compared to the e30 I do have a slight preference to the e30 but it does depend on the amp and headphones, and the e30 also has way more features, but this is just real solid for the price, not too much to say on this one besides that if you want a fairly neutral and accurate yet enjoyable sound, and something stupid simple this is a great pick for the price. I did prefer the donald dac (really not a fan of the name) with the liquid spark over the e30, but preferred the e30 with the magni heresy, so this would come down to more of a pairing thing imo. Didn’t try mqa because I don’t use tidal and mqa so I can’t comment on that