There is not a clear answer because all things are never equal. A DAC is designed around the chip chosen, and "all things" in the design have a profound effect on the sound. There is no "all things equal" box that allows only the attributes of different chips to be evaluated.
Have a look at the design notes for the DAC 3 at Benchmark Media for example. In one design note, they discuss how the DAC feeds information to the chip to avoid intersample overs:
https://benchmarkmedia.com/blogs/application_notes/intersample-overs-in-cd-recordingsThe theoretical benefits of any chip may or may not correlate to the quality of the sound from the DAC because of the input/output, power supply, filtering, and other choices made in the design.
Many DACs (like the Mytek DACs) let you adjust several of these parameters. Others lock in the choices based on their design goals.
I've had R2R, ESS, and delta/sigma NOS DACs, and I would not know whether the chip was the primary factor in the differences in sound. So many other design choices were in play that I never developed a chip preference.
