I measured a different sample of the Eversolo DMP-A8 from that auditioned by RvB. The serial number was 800A805CC764, and my sample was fitted with the v1.2.80 firmware.
Looking first at the line-input performance with my Audio Precision SYS2722 system,1 the DMP-A8 preserved absolute polarity (ie, was noninverting) with both balanced and unbalanced inputs and outputs. With the volume control set to “0dB,” the gain was –0.06dB from the balanced inputs to balanced outputs and from the unbalanced inputs to the unbalanced outputs. Setting the volume control to the maximum of “+10.0dB” increased the gain by 9.9dB. The control operated in accurate 0.5dB steps.
The Eversolo’s unbalanced input impedance was a relatively low 5k ohms at 20Hz and 1kHz and 3.5k ohms at 20kHz. The balanced input impedance was higher, at 18k