If you have to direct line to them, please let them know peng's suggestions as follow, if they want to beat the AV10/A1H, AVM90, any current Arcam, NAD, Stormaudio models, basically any Dirac Live equipped AVPs/AVRs.
Suggestions from an audiophile (not me) consumer's perspective:
1) Use the ES9038Pro (likely too late to use the 9039
2) Use ES9822Pro ADC
3) Implement direct/pure direct to bypass the ADC/DSP/DAC path.
4) Provide native DSD up to 22.4 M
5) Use the best available volume control IC, such as one from Cirrus Logic.
6) Forget about the popular NJM8080 OPA, NJM4580/85 (they used them in their previous AVPs/unbalanced circuits), use the NE5532 (or better) exclusively, even for the unbalanced pre outs on the AVRs
7) For the AVR, if EI power transformer is used in order to optimize size/VA output, shield them well like Denon's
8)* For the AVR power transformer use one with VA rating greater than 1,200 VA if class AB, but class D preferred
9) For the AVR, use 80 V block capacitors, 66,000 ufx2 if possible
10) For the AVR, include XLR inputs/outputs for the LCR
* It may be better to include not more than 7 internal power amps, class AB or class D, people who are willing to go for a flagship AVR should have the room for a small class D amp for the other 8 or more Atmos, Auro3D, height, wide channels.
If they do the above, such a device will top the ASR chart for sure, okay there will be no audible difference vs the likes of the A1H, AV10, AVM90 etc., but it will top any SINAD, IMD, XT charts, or even DF, if measured. Onkyo knows how to implement those components/parts already, all they have to do is to invest more on the quality parts mentioned above. It will likely increase their costs over their competitors by no more than a couple hundred dollars more.