Someone please remind me when did ESS become the leader in quality audio.
Apparently when they came out with the Sabre series DAC chips.
Many circuit designers (Bryston, Audio by Van Alstine, Eastern Electric, Wyred 4 Sound, dB Audio Labs) will tell you that proper digital circuit layout, high quality analog output stage, power supply and quality components make much more difference than the selection of the DAC chip itself.
How else could one explain all the accolades that dB Audio Labs has received on their Tranquility USB DAC when it is based on an older, cheaper non-oversampling DAC chip?
Steve