What I can find in specifications: it includes a AKM AK4493EQ DAC chip. Nothing against that DAC despite not being the most recent generation as some may even prefer AKM above SABRE.
The DAC panel uses the Comtrue CT7601PR asynchronous converter, which allows to send a DSD stream not transformed into PCM, which, in turn the DAC decodes natively. This unlike Zidoo X20 PRO using IIS directly not facilitating DSD for SACD. Regarding overall DAC panel design it is close to that one.
Zidoo UHD2000 and Zidoo UHD3000 use the superior XMOS interfacing.
Dune Ultra and Zidoo Neo X use top quality components, even more precise clocking, balanced analog outputs and the ES9038Pro chip as the basis.
The fan probably makes less noise being bigger and better quality. It also has a full graphical display capable of showing 3x 32 characters. This is adequate for file navigation too next to title display.