Return of the ESS hump

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I think the dac chip is just one piece in the puzzle. Other stuff such as PSU, Vref, clocking, output stage may be more important for how the end product sounds so it should be quite possible to make good or bad sounding dac devices with most dac chips.

But the big elephant in the room is that many find the sound differences between dacs to be quite miniscule. There have been very few (if any) controlled DBTs that show the differences to be audible and identifiable.
Hopefully, I won't be dismayed when I likely go for the Benchmark DAC3 HGC DAC, not that I'll have any other DACs to do creditable A/B/A testing. Yet, as you say, however many DAC makers use this same DAC chip, the qualitative sonic differences between them would seem to lie in PSU, Vref, clocking, output stage design, and thus perhaps even more than the fact that Benchmark DACs largely prevent intersample overs distortion natively, rather than having you do it via settings in your Windows or Mac player.
https://benchmarkmedia.com/blogs/ap...-in-cd-recordings?_pos=1&_sid=0eeb1f150&_ss=r

And regardless that the DAC3 HGC's output impedance was essentially flat at 30 ohms across the audible range. https://www.stereophile.com/content...preamplifier-headphone-amplifier-measurements

Indeed, even among those who are musicians, teachers, orchestral conductors and highly accredited DIYers like forum members g3dahl https://www.bremertonwestsoundsymphony.org/gary-dahl-bio and design engineers like Lynn Olson, both were delighted with an early Exasound DAC (circa 2014), which presumably used an ESS DAC chip, and perhaps of lesser sound quality than those used in today's Exasound DACs.
https://www.exasound.com/Products/e62DAC.aspx

Surely, Benchmark's John Siau and other staff members must do some degree of comparative DAC brand listening tests but found no significant differences. But apparently Benchmark was aiming at a stiff price since the Exasound
e62 isn't hardly expensive than the DAC3 HGC. https://www.exasound.com/Store/e62DACandBundles.aspx

Very strange.
 
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