U8 as in unsigned PCM?
I knew Mola-Mola used a 1-bit PWM final stage after a 32bit/3.125Mhz DSP. I was under the impression that the ESS output stage was still multi-bit DSM.
Yes, I have played around with the latest AKM chipset. 4191+4499. It is confusing because there are two different 4499 chips now. The very latest of which must be paired with the 4191. 4191 has the digital filters and modulators. 4499 has the converter elements only.
The implementation I tested (SMSL D400 Pro) had some problems in bypass mode. The 'Sound Color' settings interacted directly with the 'Wide' and 'Narrow' DSD filters, creating lots of audible artifacts/noise. On a bit of a tangent, I took some measurements and both the Wide and Narrow filter modes via bypass mode seem to cutoff around 70khz at DSD64 rate. That is just an approximation. Narrow rolls-off faster. Wide rolls-off much much slower.
Also, it was very picky. 48x rate based DSD signals played at the 44.1x rate.. some clock issues with bypass. It was like a tape playing slow. As expected, not using bypass mode, there was no sound at all with 48x DSD rates. Also, the DSD filters non-bypass mode pre-modulator were identical. Even set to 'wide', the roll-off started at 19khz and stopband was reached around just 30khz. Now, all of that could be bugs in the SMSL implementation.
But I will say this. As far as DSD via bypass mode, the RME with AK4493 SCF measures far superior than the AK4191-4499 resistor based filter I tested. Again, it could be a case of implementation.
As far as SMSL goes, the cheaper D300 is higher on my list. The one with the ROHM DAC that uses a 1-bit converter for all DSD. I love that little thing.