The Topping measures slightly better (lower THD), but the iDecoder 45 sounds more musical. If you need a DAC that also drives hungry headphones wirelessly, the iDecoder 45 wins easily.
Disclaimer: This article is for educational and informational purposes regarding forensic hardware capabilities. Unauthorized access to devices you do not own remains illegal under the CFAA and similar international laws. Always operate within a signed chain of custody and court order. idecoder 45