Yes, this is the very Topping amp that supposedly destroys headphones. Can anyone let me know if I got one that that has the fixes? I did made sure to take anti-static precautions. In a nutshell, the L30 is among a handful of amps that measure spectacularly, so I decided to buy one and try it out for myself. Do I feel the L30 is absolutely transparent from a subjective point of view? Nope, absolutely not. I actually think it's a rather colored amp that commits both sins of commission and sins of omission. But enough of this for now. The reason people want to buy this is because they think subjective impressions are full of crap and want to see the SINAD numbers. Of this, I will happily bring such numbers to you and more. Unity gain is used, unless not available, of which it will be stated otherwise.