It has excellent spec, SOTA class imo, but a little below the AVM70's ES9038Q2M, you can download the Sabre DAC's datasheets
ES9038Q2M_Datasheet_v1_4-3074379.pdf (mouser.com)
ES9018K2M_Datasheet_v3_7-3074373.pdf (mouser.com)
In terms of SINAD, and price at Mouser.com:
ES9038Q2M................... 120 dB .................... $13.25 per piece on quantity of 100 based on Mouser.com's price
ES9018K2M................... 120 dB .................... $8.28 per piece at quantity of 100
In terms of DR, the 9038Q2M is 1 dB better vs the 9018K2M's 127 dB.
If you have source player and contents for playing DSD files the 9038Q2M is better because it should be able to play the highest available resolution DSD files, depending on how they are implemented.
I have external DACs that use the 9038Q2M, 9018 and 9038Pro, they all sound great, no difference.
Before you ask, the ES9038Pro's SINAD is 122 dB, so only 2 dB better but DNR jumps to 140 dB (mono), price based on Mouser's jumps to $62.79 but it is an 8 channel IC, so for apples-apples comparison, price would be $15.7, still quite a bit more expensive than the 9038Q2M.
Since you seem interested in the DAC and the AV10, you may find the following article interesting to read:
AVR - Audio Video Receiver - Build Quality: Part I - HomeTheaterHifi.com
Marantz flag ship AV preamp processor and Denon's AVRs have been using the same DAC and Volume ICs since around 2012. The vol IC has been the bottleneck, according the Dr. Rich's (hometheaterhifi.com) findings, and it would appear that after they called them out in the review, Marantz responded with a rebuttal, but yet they did go back on the drawing board and eventually replaced the volume chip since around 2016; and Denon Japan website actually made a big thing on that new chip, claiming major improvements. That new chip has been used to the D+M's lower models as well so consumers all benefit from that upgrade.
Prior to that, according to Dr. Rich, the Marantz AVP and AVRs basically would have the same bottleneck as a $250 Yamaha AVR, in terms of the preamp/dac in direct mode.
Without objective reviews with measurements, it is a safe bet that manufacturers such as Marantz, would likely have relied on people's biased perception so they would probably focus more on their marketing material to give potential users reasons to believe they heard what they were told to expect to hear. Thanks for the technical reviewer such as Gene, Dr. Rich, Amir (all electrical engineers), Yamaha , D+M and potentially others including Anthem might have paid more attention in their design and use better specified parts in order to get better bench test results, even if that means very little to improved sound quality that is audible to most users.
