We adressed your question already in here:
https://www.head-fi.org/threads/ifi-audio’s-ask-me-anything-thread-thorsten-loesch.923910/page-3#post-15466235
In this long post please scroll down to the reply we gave to the user Yethal.
To quote our own post:
"ESS Sabre chips aren’t new to us, we used these in the original iDAC. There are some applications where the Burr-Brown DSD1793 (which we like so much!) does not function as well as it could. Where that’s the case, then we use the next best (subjectively) sounding chip available. The ZEN DAC uses the Burr-Brown DSD1793, yes. But the ESS Sabre chip inside the ZEN Blue has the advantage of eliminating jitter at the source. This is why in this application the ESS chip sounds better than a DSD1793. We needed a chip that could counteract the extremely high jitter (~10,000ps) clocks of the Bluetooth chipset. "
Thank you for the repost and helping me understand your reasoning.
The BT chip used in ZEN Blue and Aurora is Qualcomm's latest and it remains to be seen whether the manufacturer of this chip will expand its capabilities.