RIGATIO
Headphoneus Supremus
It could be but still the implementation of a dac + amp section determine the final result. For example, the ak sp2kT also has quad ESS and its far from being digital sounding. Its very natural and becomes overly organic when the full tubes are engaged.But you can drive with DX 320 specially with amp 12 also nearly everything. And i think the sound from DX 320 with ROHM chips is much better then with the ESS. Ok i tell sure i not like so much the sound from ESS.
Surely the iBasso dx320 will allegedly (but also really) sound the best in comparison, as we all know their sound/price ratio