Early impressions...
The midrange is the most obvious difference between the two devices, the DFR sounds thin, cold, almost hollow in comparison to the LG, it doesn't end there though. the LG is just out and out more musical - that is what I've been missing (to be fair, I didn't know it until I started using the LG!)... Not good so far for the DFR, add into that that the LG can play back sample rates all the way up to DSD128 natively...
...and, should you wish, upscale...
...and the volume obtainable (not withstanding the problem below) is more usable than that of the DFR, means it looks like the AQ device is in dire trouble.
BUT - the LG implementation of the DAC is useless, that you need to plug in an extension cable (if you have low impedance headphones) to activate the DAC
before plugging your 'phones into said cable, to activate the high impedance mode (which is infinitely better than standard mode!) - add into that the volume control, which is iffy at best (UAPP warns you of this):
...and, add in that this is a USB 3.1 device (although there is a USB2 Micro B to USB 3.1 OTG cable included in the box), then it isn't all quite so rosy..
Overall though, my early impressions are that this little DAC and its benefits far outweigh its problems...