I have one of these - got it a few weeks ago - and don't think these measurements are representative of what I have - I think the test unit could be defective. The only issue I found is when it was powered only by USB, using line out, I was getting clipping on very loud parts of the music when at 100% (it is a variable line out). Once I added a 12 V power source, I have not heard anything negative.
I usually just listen with speakers. So, I just tried with usual test songs with my headphones (beyerdynamic DT 770 - 250 Ohm) and at 3 o'clock (12 v powered), they were quite loud (too loud) with no audible distortion. I turned up to full (i.e up to 11) for just a bit (way too loud), and did not hear any distortion. I played some songs with prominent bass and was not able to get any audible low end distortion.
In subjective listening tests, I can't hear any real difference between the UDA38Pro and the Topping NX4 DSD. Also, the UDA38Pro doesn't use many of the additional features (e.g. filters) of the ES9038pro and if DSD (or DSD upsampling) is important to you, it is limited by its USB interface to DSD 128 (which the Topping NX4 DSD and D50 USB interfaces are capable to 512).