Audio Science Review tested it and gave an recommendation due to it’s low noise and low distortions in their measurements.
If you only intend to drive some headphones you would spend too much, from my point of view. But I’m not really certain what your intended use case is and what kind of headphones you want to drive.
Fosi Audio recently also release the ZH3 that would be a bit more flexible in terms of integrating it into an audio setup, as it features line-in via RCA as well as balanced XLR outputs. It also achieved excellent results in the testing by Audio Science Review, but lacks an microphone input via 3.5 mm jack. In terms of pricing, they’re identical.
Guess the K7 is more targeted towards gamers & streamers that need some control over their voice channel. The ZH3 is more targeted towards HiFi enthusiasts.
Well, the K7 as well as the ZH3 are both from Fosi Audio, both are using high quality components.
If I had to choose between the K7 and the ZH3, I would prefer the ZH3 as it is more flexible and could be combined with a ZA3 amplifier if you want to drive some speakers, they share the same enclosure design and dimensions. Alternatively, the balanced XLR outputs could be used to drive active studio monitors. You won’t have that option on the K7.
What I don’t like on the K7 is the fact that it’s bluetooth connectivity options would be totally pointless for a Desktop DAC, imho. I would use USB-C exclusively.
I personally do use an Fosi V3 stereo amplifier and I’m pretty satisfied with it up so far. But I’m using an SMSL SU-1 as a DAC.