For the money this is a very impressive device.
I was recently looking for way to add bluetooth to my existing setup for the times when I was working on my PC and didn't want to start my Mac. I thought for the money this was worth a shot, and the shot seems have hit the bullseye as it seems to work absolutely perfectly. Also having a play/pause button on the unit itself is really useful.
Admittedly I'm only using it as a digital pass through to my ADI 2 DAC via coax, so I can't comment on the DAC section of the BR13. However using it this way has enabled me to see that there really aren't that many problems with bluetooth audio, at least using AptX. As both the Mac and the BR13 are connected to the same DAC using USB and coaxial respectively I'm able to A/B very quickly and, you know, BT audio with everything else being equal is actually a lot lot better than I expected. I guess most of the complaints about BT audio are more likely to be related the audio quality of BT headphones more than the BT audio itself.
Now there are some downsides: The wieght of the unit is very light making operation of the buttons difficult with just one hand which is awkward, and then there's the Fiio Connect app which is needed to enable full functionality of the the BR13. Having read a lot about how unreliable the app is, and more worringly how it's bricking units with certain firmware versions I'm not going anywhere near this.