In that review ^^^^ he specifically compares against a Fosi V3 with the larger power supply, the SU-1 DAC and the WiiM Pro. It’s only $50 more and he says easily betters the WiiM Amp. But for many wanting a solid all in one second system is an ideal solution. The biggest negative, in his opinion, is that it has no upgrade potential, as it has no digital outputs, so you couldn’t just use it as a streamer later on if you decided to upgrade your DAC or amp.
I’ve also seen reviews indicating that the Fosi V3, though good for the money, is also bettered by a budget class AB, costing £250.
Nothing really new as mentioned above.