I recently bought a broken 2nd hand Ibasso DX160 (2019 Version) with its battery and the rear cover glass damaged. My plan in getting this unit is to replace the rear cover glass and the internal battery myself. I have verified with the previous owner that the unit was working well before the battery was damaged.
After searching for where to get the replacement rear cover glass and replacement battery, I found the contact for Paul, (paul@ibasso.com) from the iBasso DX160 official thread at head-fi.org.