I own X-Sabre Pro, and think that its biggest advantage is the "sync" mode through MCLK in I2S or clock synchronisation extracted from the input signal.
Connected with SU-1 via an HDMI cable, I can hear the difference cleary between "sync" and "async." In "async," the internal 100MHz CCHD-957 is used, in "sync," CCHD-575 in SU-1.
X-Sabre Pro uses x1 ES9038PRO, whereas LKS MH-DA004 x2. LKS, however, does not support the "sync" mode. Pin No.10/12 in HDMI LVDS are void. I wonder if a dual configuration without "sync" is superior to a singe one with "sync." Of course, dual + "sync" is the best.
For other ES9038PRO DACs, Oppo Sonica DAC is with x1 and without "sync" mode. I know nothing about Audio-gd products.
It seems that X-Sabre Pro is one of the few DACs that support "sync" mode.
MINORSUKE: Does the SU-1 require jumper switch adjustments to output correctly via IIS to the X-Sabre Pro? I am considering this combination as well and trying to line up the facts I need to utilize it to it's best potential. Thanks very much!