I personally prefer both the sound signature and the build quality of the CEntrance DACport LX to all three of the
ESS9018 ESS9023 DACs with which I've spent a lot of time listening:
JDS Labs ODAC
Stoner Acoustics UD100
Audioquest Dragonfly
All of these "affordable" USB DACs use the exact same
ESS9018 ESS9023 chip
as the $7,000 Weiss DAC202, which I've not heard. The thing to remember is that there is more to the sound of a DAC than the converter chip that's at the heart of it.
The three DACs I've listed above all have different USB receiver chips. The UD100 can only go up to 16-bit/48kHz, where the ODAC and Dragonfly can go to 24-bit/96 kHz.
But to my ears, the UD100 and the ODAC sound very similar - almost impossible to distinguish - where the Dragonfly sounds a little warmer, but keep in mind that the Dragonfly has a headphone amp built in.
I should add, however, that when I say the UD100 and the ODAC sound very similar, that's only true when the ODAC isn't throwing little "fits" as I call them, where I could hear extremely short duration "splashes" in the treble, whenever I played a particularly complex track, with lots of instruments or voices. These "splashes" heard with the ODAC happened very infrequently, maybe once or twice in a three-minute song, but they were very annoying - like two blocks of styrofoam being rubbed together.
Before I returned the ODAC to JDS Labs, they told me that other people were reporting similar problems and suggested a workaround of plugging the ODAC into an AC-powered USB hub, instead of powering it from my laptop. I was unwilling to do that, because... A) I wasn't hearing this problem when powering my DACport LX from the same USB port on the same laptop, and B) I didn't like the idea of being tethered to an AC outlet with a DAC that should get its power from the USB port.
The UD100 suffered no such problems, but sounds nearly identical to the ODAC, otherwise. Overall, I like the sound of the UD100 (and the ODAC when it's behaving.) But the UD100 and ODAC are kind of thin and bright, relative to the DACport LX - "thin" meaning that it lacks dynamics, swing, punch, slam, aggressiveness, etc. and "bright" meaning that it's just got a little too much treble energy for my tastes, but at least they are smooth, without glare, or harshness - non-fatiguing.
The CEntrance DACport LX, on the other hand, is pretty much
perfect to my ears, my gear, my tastes. In
Headfonia's review of the the DACport LX, Mike wrote that (to his ears) the DACport LX can hold its own with $2000 desktop DACs. I've never heard a $2000 desktop DAC, but I know the LX is a lot more appealing to my ears than the three
ESS9018 ESS9023 DACs I've tried.
Mike
Updates in red: Corrections, thanks to Poimandres.