Synergy matters. I’ve owned the E70V and several other entry-level Topping DACs before. When paired with my warmish Parasound NC 2125 power amp, I felt the E70V rendered a pleasant (but colored) timbre and a soundstage depth that I had craved for a long time. The E70V is the first Topping DAC that reveals some soundstage (SS) depth — the others were just plainly flat, regardless of how wide the SS was. If interested, just go grab one from Amazon to get a feel for yourself. Return it if not satisfied.
Imho, I would agree it’s one of the best DAC below the $500 mark, especially considering its price was recently reduced by $100 to $350, which is a good value proposition. If you are short in the budget, it is a good investment. Nevertheless, when upgrading to the sub-$1k D90 III Discrete, I found that not only did the SS expand profoundly in 3D, but also the imaging and instrumental separation improved substantially, achieving pinpoint accuracy and placing it on an entirely different level over the E70V.

