I can 100% agree that the difference in spec between ES9018 and the new ES9038 makes absolutely 0 difference, but the difference in design of the dac usually results in a slightly different sound, and I do mean slightly, If I had to asign arbitrary figures I would say 90% of the sound result is implementation and 10% is the dac. Also the spec of a single ES9038 is still preferable to using dual ES9018 such as in Hifiman HM901, and it would reduce pcb size while keeping the same power draw, so ES9038 would be a nice little upgrade for allout brick daps like HM901.