I've had the Singxer SU-1 for a while and have about 115-120 hours on it now, so I'll share my impressions. The unit replaced an AR-T Legato (original). The rest of my system is as follows:
2010 Mac Mini (8GB RAM, SSD, LaCie 5TB HD)>USB Cable>Singxer SU-1>PAD Aqueous Aureus Praesto Digital IC (BNC)>Eastern Electric DAC Plus (Dexa op-amps and modded)>Kaplan GS Mk2.5 ICs>Rogue Cronus Magnum (modded, with KT66s and NOS signal tubes)>Kaplan GS MKII SCs>Aural Acoustic Model B speakers. Furutech dedicated outlet, TWL PCs, and PI Audio Digi-Buss & Buss-Stop power conditioners.
On first hookup the SU-1 immediately conveyed a much blacker background and much more micro detail, image separation and powerful dynamics. It was also very dry, glassy, lean and, most noticeably, tight sounding, with a more constrained lateral soundstage although depth was increased. After 10 hours, the glassiness went away.
On the plus side, the SU-1 conveyed accurate and extended bass, and prominent (but not overdone) leading edge transients. Trailing edge transients were just adequately long. The held note, however was slightly truncated, the midrange lean/recessed.
At around the 40 hour mark the PS Audio LanRover arrived and was added. This provided an even blacker background, more prominent bass and a fuller midrange. Interestingly the Uptone Regen by itself did not improve the sound of the SU-1 (although it had made an unalloyed major improvement with the Legato). Placed after the LanRover the sound also deteriorated; placed before it, it added some additional needed fullness to the sound.
At this point it would be useful to mention that I could not get the SU-1 to consistently work with my longer (.75m) PI Audio USB cable: either direct from the Mac Mini or from the Mini to either the LanRover or Regen. The inexpensive included cable worked every time. Because it has ferrite cores on it? I don't know but it is strange because, as long as I used the included cable out of the Mac, I was able to use two short PI Audio USB cables out from the LanRover and/or Regen into the SU-1 without any problems. And yes, I checked that the longer cable worked on other equipment. I have a query into Dave Elledge of PI Audio to see what light he can shed on this.
It took around 70 hours for the tightness from the SU-1 to subside and the soundstage to open up but the leanness remained. Finally, at over 100 hours, the mid-range filled out and aligned with the treble and bass and harmony was restored.
To check on the effect of each piece of gear, I then removed the Regen and LanRover (individually and together). To my great surprise I preferred the sound without either of these units. They both added an overly weighty and bloomy bass and an artificial "hi-fiish" quality to the music. Without them the sound is very revealing, neutral and balanced: to the extent that it's made more obvious some pre-existing weaknesses in my system that need to be addressed.
IMO, the Singxer SU-1 is an excellent bargain.