TOTL dacs are like TOTL cables they are tuned to please certain kind of taste and people, and diminishing return is crazy!
Personally speaking, I am impressed with the most affordable one in this bunch which is Esoteric N05XD, which has the best height and width. Yet, it has a house sound as many TOTL dacs in that you know you are listening via the dac. The streaming part is meh which doesn’t allow upsamping even it is developed by LUMIN and can be controlled by LUMIN APP. The Headphone output is also just ok, it is not bad but neither good. Dac is definitely the forte of N05XD, which is their new discrete dac. It is might be one of my favorite digital sound as so detailed, layered and nuanced. It is definitely not detailed in a way of Mytek Empire or Rockna Wavedream where all the details are forcing into your ears, but the detailed are represented in a nuanced way. I’m told by other owners that it will be a huge change adding another clock, which would be another amount of investment. Plus I believe it will sound better with better source which adds to the cost. But man in terms of price to performance ratio, it is no brainer as one of the best digital dacs.
Yet I really love to buy 01XD. While it has doubled cost but it also has doubled number of discrete chips per channel plus better clock which seems to be the same clock as the flagship. 01XD is my favorite Dac at Chicago Axpona 2022 btw.
X1 is typical LUMIN sound, the streamer part of X1 is clearly better than Esoteric 05XD. X1 is also tighter and more dynamic, yet the deal breaker for me is that it sounds flat like Rockna Wavedream and Matrix X with lack of depth and height.
Metiner Dac 3 definitely has the most analogue sounding in these dac yet compared to TOTL R2R as my reference Mojo Mystique, it still sounds digital. It reminds me of M2 but am upgraded version. I feel folks who love analogue sound may love this tuning.