Agreed, but how much extra $ would you be willing to spend just to get a DAC that looks better on paper, or even measures better but does not sound audibly better?
Of course, if "all else equal" also means "equal $", then choose the one with the better silicon.
That's all I'm getting to with my philosophy on this topic. I don't really get all worked up for which chip is being used. Of course this comes with the caveat that I'm not looking at anything lower than something like a Denon 3XXX range or equivalent. But, that is due to the pre-outs and other features, not the DAC. At the level of mid-range gear that gets my $, the chip is the last item on my list of concerns (unless it is our silicon, then I will spend the $ to support our business!)