Worth the money, but also isn't.
Bear with me here, it's a great DAC but there's a catch to the worth of the D30.
I've owned the 30 stack from Topping for the past year. Other than being a drop product with the actual product shipped caveats, there were no issues whatsoever (Drop shipped me a US version of both the DAC and amp power bricks, now for the DAC it would be easy enough to find another, but as they both feature 220V/110V and 50-60hz I just plugged them into adapters. P.S. I couldn't really find an adapter for the A30, that power plug is so weird).
For what it's worth, that 95 bucks for each of them is a pretty decent deal. I really enjoy the stack, I've been using a pair of DT 1990 Pros and Meze 99 Noirs, also Tin T2s and NuForce EDC and been loving every second.
The only downside to the DAC is that drop doesn't feature it in black.
Now, to the actual point - why should you NOT get this? If you're looking just for a DAC and already have an amp, this is a great product in my opinion, for the price. If you don't, however, you'll probably be looking to get the A30 alongside it because they're sort of supposed to compliment each other as a stack, and while they do, Topping has the DX3 Pro (which also got a revised LDAC version), which as far as I can tell is pretty much identical in terms of quality, plus it has Bluetooth, an extra coaxial port and a much easier to deal with power supply. Sadly I didn't do enough research when I bought my stack (bought it after I got the Beyers and my E10K couldn't really cope with those at all)
Would recommend to a friend.