It will be illuminating to have an article about the state of the art DAC chips. When you go thru web sites you find "latest" but it is from 2017 or so... Some products say hyperthreading but no part #. There are various dongles all using different ESS Sabre dacs depending on various factors. I just bought a Clarus Coda ($300.00) which has a newer dac than my iFi iDSD BL. But, then, I just saw another dongle at $99 with also has a hyperthreading ESS Sabre DAC. Finding out which is the best...( I know time is the essence of "latest"). Opps.. another one just came out at $89.00 ... what?? Don't you get frustrated when mentally you cannot enjoy your latest purchase for at least a couple years...
Never liked ESS dacs, but everyone hears a bit different and has different tolerances. However as you just mentioned newer cheaper higher quality units are always going to be released.
I do a lot of headphone listening and used to not like AKM and now they’re one of my top dacs.
Yet probably to be clear, I think it’s not the dac, rather the way it’s implemented. That is probably far more crucial than any discussion or consideration. Hence why that same DAC chip sounds like trash in one unit and better in another.
Many of these start up company’s from China or wherever are starting to use analyzers and tune units to perfection.
So those articles and all this talk that is out their is trash and usually paid advertisements.