Don't know much about that specific product but the FIIO players X3gen2,X5gen2, and X7 all do DSD at a reasonable price. As for the media.. media is media... there is no difference between 128 gig cards...micro verses SD...except the physical size of the card itself. I am not talking capacity.
However the difference comes in when it comes to read and write speeds of the card. Anything Class 10 you should be absolutely fine..