The DAC-100 uses an AKM4390 which is what I'd call a midrange 32-bit chip. It's got decent specs, and is a solid, modern chip. But it's not the top of the AKM lineup, much less the ESS lineup which is a fundamentally different sort of chip as compared to most others.
Then again, the actual DAC chip itself is only one piece of the puzzle. Output stage, system clock, USB implementation, power supply, etc are all huge factors in deciding the end result. I'd expect this new DAC-10 to be more ambitious than the DAC-100 and DAC-80, probably larger too. It had better be considering the price will likely be higher.