E01 and E02 use different versions of the same DAC (desktop vs mobile), and I'm sure if you look and compare ESS datasheets for each corresponding DAC there will be a small difference in technical measurements/performance. But then, when you add Class A/AB discrete amp architecture on top of it, those amplifier will be doing more sound shaping/coloring.
Of course, hearing is subjective and if you are reading somewhere or hearing yourself a significant difference between E01 and E02, I'm not going to argue with that
But, personally I don't. Plus, you also have to keep in mind that a difference in sound could be due to pair up synergy with whatever you are listening to and how it is affected by higher power output of E02 (for more demanding headphones) or the output impedance of SE (0.6ohm) vs BAL (1.2ohm) (for IEMs).
And, unfortunately, you can't test A/B difference between E01 vs E02 DAC outputs and the effect of their amp section because E01 doesn't have Line Out while E02 does.