Do you have any plan to release D90 on ESS but without MQA ?
The D90 and D90 MQA have different hardware. The D90 has the XU208 and the D90 MQA has the XU216 + re-engineering costs to add MQA Decoder supporting hardware, and then there is the newly acquired license from MQA to amortize over the units shipped. The D90 was re-engineered to add MQA features - possible due to the XU216 - responding to a high demand for MQA.
Actually I'm not sure if MQA licensing has a lump sum paid up to a certain number of units shipped - amortizing the cost over each unit, or if there is a lump sum + fixed per unit cost up to a certain number of units shipped.
The D90SE has the more expensive hardware already, the "2nd Generation 16-Core XMOS XU216 USB Signal Receiver", from the beginning of the product release.
Topping would need to "go backwards" to offer a D90SE without MQA, and re-engineer the D90SE to remove that 2nd gen XU216 part and re-design in the less expensive XU208, and then change the software to remove the MQA bits - and Topping would probably need to come up with new unique code to integrate the new (to this product) XU208 into the D90SE, and then optimize the code to get the same awesome performance measurements as the D90SE with the 2nd gen XU216 is getting.
In effect it would be *more* costly to re-engineer the D90SE hardware to downgrade it to non-MQA, and so there likely wouldn't be any real end user cost savings - the price might even go up - like it did when Topping spent extra $ to re-engineer the D90 into the D90 MQA.
Simply turning off the MQA bits likely won't provide any savings to the build cost of the D90SE, as the marginal cost of enabling MQA on the D90SE might be zero, so I don't see Topping releasing a D90SE Non-MQA model.
And, what would stop D90SE *non-MQA* owners from simply flashing the D90SE *MQA* firmware onto the D90SE *non-MQA* model unless there is a significant hardware difference, like swapping the XU216 with the XU208?
Besides, a D90SE *non-MQA* model wouldn't be a very "Special Edition", now would it?