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Thsere is a reason to go with a 8740 instead of es9018. The reason is that es9018 is very hard to implement to make it sound good. But good implementation will cost much more.
To the many people out there, they immediately struck off the D7 as just another-portable-dac-out-there once they heard that the plan for sabre chip has been shelved aside. This is what I mean that iBasso literally killed the product (by killing the market interest).
Everyone thought that iBasso could make a great sounding sabre chip based portable dac/amp at a great value. iBasso initially quoted ~USD200-300 which IMO is pretty decent. That price tag will in no way suggest poor implementation of a sabre dac.
iBasso is a great little company of wonders. Given the specs of the D7, no one would have expected it to cost so little, don't we? Yet, its performance was not being compromised in anyway.
It could be that the WM8740 chip inside gives it a very easy and pleasant to listen to sound. But it would be cool to just have another of its siblings when we want to hear something different =)