Worry-Free Purchase

A few months back I bought a Cayin RU7. It is a fantastic device.

Many reviews online compare the Cayin RU7 and the iBasso DC Elite. Generally they describe the two as being very closely matched, with the Cayin sounding more 'analogue' and having a recessed treble. Also the DC Elite is described as having a slightly bigger soundstage and a more detailed but less pronounced mid-range.

My curiosity is such that I gave in to temptation and bought a DC Elite. I confirm that the many online reviews are generally correct, i.e.

The two devices to a casual listener or to anyone else during a brief review will sound the same.
The Cayin sounds warmer, i.e. the bass is slightly more pronounced and enveloping. I would go as far to say that with my Focal Stellias, I wanted more bass from the DC Elite. This was close to be being a showstopper for me. More on that topic in a minute....
The mid-range of the DC Elite is intimate, i.e. the singer is close, but not as close as with the RU7. The mid-range resolution of the DC Elite is higher. We are talking about VERY small differences here.
The treble of the DC Elite is much more sparkly, to the point where listening on the RU7 made the treble sound drab. This makes the DC Elite a better pairing with the Focal Stellia, in my view. But more about that bass in a minute...
The soundstage of the DC Elite is a tad bigger. Not too big, though. From my Focal Stellia's it still felt as natural as a pair of closed-back headphones can be.
The more detailed mids and more sparkly treble combined with the bigger soundstage meant that more details were audible when listening to the DC Elite and they were more clearly imaged. Going back to the RU7 often made the sound more muddled.

About that bass...
The pairing of RU7 and Focal Stellia creates a very smooth and warm sound that often left me wanting more pronounced treble, so I bought some aftermarket pads for the Stellia that rebalanced the treble against the bass. I was very happy with the outcome...A lovely balance. Moving to the DC Elite pushes the sound even more towards the treble. The simple fix in my case was to revert to the original pads. This fix means that the pairing of DC Elite and Focal Stellia is a match made in heaven. So it should be because the DC Elite is almost 2x the cost of the RU7.

About usage:
The rotary volume control of the DC Elite is superior in almost every way. It is far far easier to find and use than the buttons on the RU7. The only drawback is the bigger volumes steps sometimes don't allow the same level of control as the RU7 does. The neat solution to this is to use the button on the side of the DC Elite to fine-tune the volume. An extra step in changing volume sometimes, so a small faff, but it works well.
The DC Elite stays cooler to touch.
Reviews say that the RU7 drains phone batteries somewhat quickly. This is true. So does the DC Elite I think (about the same).
The DC Elite is much less portable and pocketable than the RU7. Nothing that stops it being used on, say, a train or plane but walking around with it is much harder unless you have big pockets.

In summary:
Is the DC Elite better than the RU7? Generally yes but be careful with matching equipment because the differences are not big (except for the treble).
Is the DC Elite 2x better than the RU7? Of course not. Diminishing returns and all that. I'll say it again: the differences are not big.
Is the DC Elite worth buying? Only if your headphones and music source are of a high enough quality to demonstrate the difference over the much cheaper (and fabulous) Cayin RU7.

I really enjoy using this to control my desktop audio equipment.

Impressed with earbuds' packaging, build quality, and sound (still breaking in). Nice balanced sound. Took awhile to arrive but long distance and informative shipping updates. Good value. Pleased.

Never received my product.