From what I'm reading, from the headline spec to these extra notes from Whitigir, the R8II's DAC section is more similar than different to the DX340. Both do oversampling in stages into very high rates, e.g. DSD128, before being converted to analog via multiple 1-bit DACs with different delays (that's what multiphase PWM in our advertising stands for) to be combined into a smooth signal. In our case the AA filter after the first 4x oversampling is customizable, that's what you choose between (or roll your own and save onto the player) in the Darwin AA filter choice.
I would like to clarify that oversampling is talking about increase in sampling rate, where 128x means the final sampling rate is 128x 44.1kHz or 48kHz. The bit depth remains constant at 32 bits.
Moreover, as seen in this photo, the FPGA of the R8II is only responsible for the digital oversampling process, whereas the downstream processes (including the 16 DACs) are discrete analog circuitry
There's also a harmonics generation thing on the DX340, for which I haven't read how it is done, but I did read from twister's review that there are five modes available--whereas on the RS6 or R8II, there is one type of harmonics generation, for which there is a 256 position slider.
I am posting simply to clarify technical points raised regarding our own product.