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How does this compare to a Topping TP41? currently using it to drive two infinity primus p163's. I actually paid more for the topping. But thought I would ask.
The Topping uses high grade components like Elna capacitors, Dale resistors, and ALPS volume control. The TP41 is a 2021 based design with realistic power around 10w rms THD clean. Most agree Topping is well designed. The 7498e chip here has a much higher power output realistically 40-50w rms at low THD. I personally found my problem with most 2020 like designs is that I wanted to turn them up too much. The more powerful 7498e I had (lepai 7498e) hit that spot while at the same time providing what I found to be a better overall sound and transient response than previous 2020 designs. SMSL components might not be the same grade as topping or Lepai but at its heart is the 7498e chip so it most likely will drive your p163's better. I have some similar Jbl e30's(same parent company similar design) as the p163 that I use for home theater and they seem happy with at least 10-50 rms watts as their sweet spot. Any more they lose quality. Since they are both about an 88db spl/watt medium efficiency they will benefit from more power from the 7498e. The TP41 seems more suited for high efficiency horn designs IMO. Speakers are the most important piece but also very personal due to EQ preference biases. Even more true with headphones. Of course all pieces of the signal chain matter hence there is so much choice and opinion.