NO, they are in the same tier of bad but a tiny bit better.

All of their non late 2022 products are utter garbage in terms or protection. It took them 12 years to fix their fundamental design failure. Time will tell if they actually fixed the issue or it was worded just to save face.

Your current device either cannot provide enough voltage into low impedance or you have some hearing problems.

Measurements above 8-9kHz is not accurate and have to be taken with a grain of salt.

Well if you listen at 55-60db average then you will be using 1mW on average but on peaks it can reach a 100mW so anything that can deliver 200mW into the headphones impedance is good. EQ a 3.5kHz or 5kHz hole into the XS and watch the soundstage expand or alternatively use any kind of crossfeed and hear the magic.

SMSL D12 is the only one that have the switch so far. Its a DAC & AMP.

Its just cheap crap rebranded.

The white padding material is for tuning reasons, removing that would create resonances and increase the treble. Don't touch it unless you have a measurement rig.

The new SMSL dacs(released a few weeks ago) comes with a switch that switches it to UAC1 mode so it works with any console.

Match them with 0.1dB difference and that imagined treble difference will go away.

Some peoples mind imagine differences.

You just don't get it. Some cannot "afford" to have cables lying everywhere or have a bad placement where long cables would be a problem. I use my old bt earphone when gaming on the big tv so i don't have a 5+m aux cable running from my room to the couch.

For non competitive and console games its really convenient. You don't have to deal with cables just go out in the headset then come back and it auto connects.
EDIT learnt how spell.

Increase the output impedance of the dongle and it increases the bass as well.

Well you just wasted money on a feature called MQSCAM. MQA is totally useless and does nothing, the only thing it increases are the devices cost. It makes the song not lossless(if you care about that), mixes some ultrasonics into the audible band.

It adds crossfeed and other stuff.

They sell mediocre products at apple prices.

Well it kinda does.

The sundara is just built differently since that needs a lot of voltage but while being low impedance and most will struggle with that requirement.

Now do hear difference when you don't know when the devices are being switched.

No headphone power calculators are super accurate online. The beyers need voltage and not current so voltage limited dongles might not work for your listening level.
That 40mW amp is capable of delivering 1VRMS and that is enough to listen at 65dBSPL with loudness peaks reaching 82dBSPL. More than enough if you listen normally.

Ah one of those people again. The amount of listening test were done and audiophiles were full of shit in all of them.

Have you ever heard of Fletcher Munson Curve? The is no power scaling ffs only bullshit. When you know physics you know how much a headphone will need.
The beyer DT990 needs 780mW to reach 94dBSPL but that is hearing damage territory oh and power requirement halves every 3dB. So for "normal" listening level you will never breach the 50mW range.

The new shiit amp is better than the thx amp in every way almost.

HAH, trusting your ears are the worst thing you can do.