As someone who has both, no it isn’t. The frequency response on this is wonky and slightly boosts the mid-bass and reduces the lower treble. The output impedance is also very high further impacting the frequency response of headphones with variable impedance.

You may like the impact on the frequency response and that’s great for you. But from an objective standpoint of getting a transparent amp/DAC this is not a good product.

Random tech YouTubers always have shit takes on audio gear.

Either way they’re not very good. Better off with an Apple dongle than this.

Do whatever you like. I’ve always found surround virtualization just sounds like shit.