Interesting that they've decided to stop using Wolfson. I don't know a lot about the differences, but the Wolfson chip in my Note 5 sounded very good (I've sold the Note 5 and I'm waiting for a European or Middle East version of the V10).
I am not sure how your definition of "good" is. Yet, I really like Wolfson, and Cirrus, but lately it is either Wolfson has been doing bad or whatever reason, Apple stopped using it for a while. Samsung note 4 exynos sounded so horrible with it. Bloated mid-bass, runny sub-bass, and veiled up mid and high frequency. I am not even talking about audiophile standard. Just sound in general. I found the snap-dragon variant note 4 was more acceptable than the Wolfson-exynos combo.
Anyways, I am not a fan of ESS. But the last device that I heard was V10, and it was damn good. Yet, it was dry, and somewhat thinner, but it makes the separation and clarity in a way of high-quality audiophile grade. However to apply audiophile standard, the only thing lacking was tonal body thickness. It is not uncommon either. Most of other mid-tier DAP, and devices that utilize op-amp and DAC chips are found with this signature. The only one that got away with it further is "Chord-Hugo" with their unique chips and design. Somehow they have made it right in between the mix
I am sure if one was a fan of fiio DAP or any devices with op-amp and DAC in general will find a lot of love for the V10.....magically counting little children of Astel&kern as I have read around..... Lg made it right. However, Samsung is another story. I keep hearing people raving about Samsung Wolfson and viber4android, and to only found that it was disappointing to me, even to standard audio quality. So would I trust Samsung again to make proper implications and expose full potentials of the ESS inside the S7 ? I am not sure. One thing for sure is that the V10 not only has the DAC, but also the Op-amp from ESS as well. I have yet to see any smartphone with such powerful audio amplification processing power like the V10....and most important at all, it was "pitch-black"