No. As we stated in a FAQ, a good DAC nowadays is way more than the DAC chip. The difference between ESS 9018, 9028 and 9038 are very small, and if you are not use to the chip, you could ended up making it sounds worst. For example, someone who has implemented 9018 many times can make it sound better than someone who just use 9028. Even if you are not technical, just take a look at the inside of a high end DAC. Try to locate the DAC chip
. Now think the rest of the parts and design doesn’t matter?
DAC-10H is still a better DAC than CDP-9 in some areas but they are very close.
If you are a headphone and speaker user, definitely go with DAC-10H - the tight integration of headphone amp and DAC makes DAC-10H unmatched by other DAC and headphone amp combo.
If headphone is not important, then CDP-9 is good choice over DAC-10, only if you don’t need the analog input.