I combed thru that website. Many discounts there are a bit suspicious to say the least. I guess if one is willing to risk $99 on an experiment for a second or third system
FWIW, I've bought a few DAC's from Ali Express that were less than $40, but they did require an outboard PS. They used older chip technology. The Phillips Little Giant being one example. They were all about the size of a pack of cigarettes with basic coax in and L and R RCA outs. Sonically they were inoffensive and listenable. They'd probably offer a nice sonic improvement for many cheaper CDP's that happen to have digital outs.
I contacted customer service for this vendor a few days ago with a simple question ................ Crickets still chirping....... My guess is that it is a scam website hooked to a credit card that goes right into someones pocket...... If you don't report a problem to your credit card company, the guy gets his money.... Let's say it's only 10% of the credit card holders that don't report a problem, (Because they don't know how, or they don't want a hassle, or they forget etc. etc)...... The guy still gets 10% of the money for no effort.
I had a few of these in the last couple years..... On-Line liquor stores with hard to find bourbon with a great price..... The store claimed it was in Wisconsin..... Credit Card was charge in Australia.....