Hmm, looks well designed, but see my other response. Many people do not have a proper bit-perfect configuration, sound is resampled in the Windowze mixer, then ground loops from PC further degrade sound. It is why such network all in one approach make sense for ordinary people, but it is still ESS DAC.
It’s still ESS but at least Matrix knows how to optimize the use of their digital implementation and analog amplification without affecting measurements hence the ability for it to not lose resolution and dynamics during complex passages. It doesn’t sound sterile nor warmpoo as well. It’s definitely unmistakably DS but excellent sounding DS that is worthy to be in a rack IMHO