ES9018S is equal to DSD1794. Isn't?

[fotios]

I don't know the answer to your question about the causes of the DNR differences between those DACs.

Regarding the SRC4392, it only gives you two filtering options: with or without decimation filtering. The (quite logical) recommendation from TI is to only disable the decimation filter when you don't need it, that is, when the output sample rate is greater than or equal to the input sample rate.

My DAC has several filtering options, but those are implemented in an FPGA module, not in the SRC4392.

My mistake. I meant the control functions and the info provided by the status registers of SRC4392. A wide range of digital filters is included in WM8741 (EOL) plus many control functions. A set of MENU buttons and an LCD display are necessary for experimenting. Regarding the DNR, I'm pretty sure that all DACs have similar performance. Simply is the first parameter promoted by manufacturers. From what I've read, BB and Wolfson offer a better sound taste than ESS. Anyway, I will follow the SRC + dual WM way and will have better data within 2 months.