After experiencing more expensive and objectively better-built DACs with various topologies (e.g., AKM-based, R-2R, and FPGA-based designs), I can't give this product a higher rating in terms of sound quality.
Subjective listening tests across my different setups—one with Class D amps, and the other with tube amps, both using high-efficiency speakers—consistently produced the same result: a linear, analytical, and overly digital sound. The sound stage feels shallow (almost flat), and the vocals are very sibilant. After certain time the listening becomes fatiguing (at least for me).
Some improvements can be achieved through OPA swapping (e.g., Sparkos SS3602 or other discrete op-amps), but at that point, you can achieve similar or even better results with a Topping E70 Velvet.
Further improvement, in soundstage development, can be achieved with tube preamplifier.
On the other hand, the functionality of the ZD3 is excellent for such a compact DAC: RCA and XLR outputs, 12V trigger support, and a built-in preamp with remote control. So, if you prefer the functionality over sound quality this can be good fit for you.