I am newly returned to 2, and 2.1, channel audio, after being busy with kids and a career for many years. Over the decades my desktop PC became my "stereo." But I also played musical instruments and built musical instruments (acoustic ukuleles, drums and marimbulas, nearly 50 total builds). My return to two channel listening arose when COVID caused so many concerts to go online. I wanted my computer music to sound better. I am shocked by the objectivist and subjectivist divide here. As an engineer of 43 years I value data, but I will also say that sometimes data is not worth the effort. I upgraded the very cheap built in soundcard on one PC using a $40 gaming soundcard. I heard the improvement. I then bought a Schiit Modi for my other PC, also noticing an improvement. There are people who would challenge me to do hours of complicated testing. Not worth it! I don't know how you value your time, but spending two hours or more testing a $40 soundcard, or even a $100 DAC, against a $2 chip that came free on my $600 PC is not worth the effort. The people at Schiit
should test their $100 DAC, because they plan to sell a bunch of them. They ought to measure them as well, both are important. I wouldn't fly in a plane that experts had not measured, but I also expect them to use their intuitive judgement. History is littered with aircraft that should have flown well based on the measurements, but ended up dangerous because of some previously unknown factor. All modern engineering companies have design rules that are based on wisdom and experience but which cannot be proven with pure measurements. "It looks right to the experts" and "that has never worked out well" are not numbers but they are not to be ignored, if you are wise. I am glad that the people at Schiit both measure and listen.
I will go the other direction now and say that testing $2,000 speaker cables is equally not worth the effort. Again, I am an engineer. Go get a job at any aerospace company and suggest any improvement to their planes. Get a job at a computer company and suggest a (technological) improvement to their computer. Unless you bring a good reason "why" they are not going to try your idea. I haven't heard a compelling argument for speaker cables beyond "reasonable diameter, decent materials." So I feel no duty to test them.
I have a Schiit Vali on (back) order, because I am "tube curious." If the cost had been $1,500 my curiosity would have remained unsatisfied.
So I am pretty psyched that Schiit is bothering to stay in the affordable end of the market.