The main point is nowadays we are averaging technologies, unfortunately IMHO.
DSD recording/playback is faraway from the hardware it was developed to be used, as well PCM. So we end up having chips that try to do both worlds, and we know whats at the end we will have.
I think the ESS9018S is today one of the best DAC's on the market, but… you know.
Ive never had a pleasure to listen to real DSD recording and playback, but I did on PCM, on a R-2R machine and man.....