Not as magical as 24k goldThe thing is, all these magical self developed components don't offer much real improvement, since off-the-shelf stuff is already very very good.
WM1AM2 is great, but so are many other DAPS and dac/amps around this price. For the sound only i'd rather take mojo2 for example
It's the last 5% improvement that some do hear. Depends on your ears, your source, your gear. If you can't hear the difference, any dongle would do these days.