You ask a good question - but I think ultimately what you’ve come across is a case of people dismissing (or perhaps minimizing) the performance of a component under the misguided notion that price or fancy parts is an indication of how a piece of gear performs.
So why does an inexpensive component measure well? Adhering to good engineering and design principles most likely. What about all the hubbub over different power transformer types, discrete circuits and custom digital filters? It’s really all just marketing in the end.
If you decide to compare the Yggy to something like the Topping D90 SE, then I highly suggest removing this type of psychological priming through a blind test. You can draw inspiration from this Wikipedia article on ABX testing. Not knowing which source you’re listening to (and probably keeping your eyes closed) during testing helps you to judge solely on sound quality. Don’t forget to pay attention to the section labeled ’Confidence’.