Has anyone any idea what DAC is fitted in the Cinema 40 and Cinema 50 AVR's, I cannot find any information on this anywhere and my only other option is a Yamaha RX-A6A and that has 2 ESS Saber DAC's.
See this post (it says Denon, but it is the same for Marantz):
Denon Replaces AKM AK4458 DAC IC in X4700H and X6700H | Audio Science Review (ASR) Forum
The Cinema 40, 50, 60, 70 and the corresponding Denon equivalents all have TI's PCM5102A.
Your SR7015 has either AKM's AK4458 (if made before the Spring of 2021), or the same PCM5102A if made after that time.
ESS Sabre has a lot of DAC ICs, like TI, Wolfson and others, you can't assume just because it is ESS it is better than others. The RX-A6A does have two ESS DAC ICs, but only one is the ES9026Pro, that has specs slightly better than the AK4458, the other one has mediocre specs, and is used for the surround and height channels.
In reality, the DAC IC won't be a factor for most use cases, even the PCM5102A currently used by D+M, if implemented well, is "transparent" in terms of sound quality.