I was looking for a replacement for my Hotaudio DAC Destroyer and ended up with the Hifimediy UAC 27. I could not find a lot of reviews about it but what I could find was possitive and the price was not too high for a little gamble. If it did not suit my taste, the coax-out would have enabled me to use a non-USB dac.
I was not really looking for an upgrade but the output jack on my DAC Destroyer was getting dodgy and I needed something that could feed both my T-amp and headphone amp without needing to swap cables. The other option would have been a DAC/headphone amp with RCA-out but I am very happy with the way my CMOY is matched to my headphones.
I do not have sufficient reference material to give a true review but I can say that (even without burn in) it's sounds significantly better than the DAC Destroyer to my ears. The DAC destroyer sound was a bit on the dry side, the UAC27 sounds a bit more "organic". The music sounds more layered, more detailed but also less fatiguing. I'd say it fits in the middle between the DAC Destroyer and my Moodlab NOS DAC which I have in my living room setup.
It also feels very well built. Nice material and all connectors, switch and LED are mounted flawlessly. I did not expect this kind of build quality considering the small price difference with the uncased version.