I've had 3 AKM desktop DAC's and they all typically have a more narrow soundstage over what I've used and had previously. All 3 tested with the same reference 32 ohm Headphone... I don't think it's fair to use different cans.
The best sounding one is a newer 4493SEQ in a Topping DX1.. Subjectively? It's worse than a $9 apple dongle for my ears.
It's not that the apple dongle is better, because the DX1 is much more clear, but it lacks a mid range or soundstage that I generally prefer.
The second more recent AKM model I've used is the 4377 in the Creative X1.
Without effects, this also has a narrow soundstage over the same $9 usb-c apple dongle, but they differ significantly in how music is perceived.. On my macbook, this DAC sounds quite decent, but moving over to PC changes it for the worse.. It becomes very harsh.
Maybe the windows internal volume slider + AMP/gain is the issue? It's unfortunate that you cant set two gain modes.. Preamp setting helped, but I want something plug and play in default config.. OCD I guess.
This one wasn't as smooth as the DX1, but very close to apple dongle... just narrow soundstage and more harsh at preferred volume via Windows PC.
The 3rd was a basic FIIO Q1 M2.. Decent, but the battery expanded randomly.. I sold it for parts on ebay.. What a waste of money. Same smaller soundstage.
It's possible that PC EMI/Crosstalk is impacting my perception in some areas.
I used to love Burr Brown stuff 10 years ago..
I don't know what it is, but both BB dacs/sound cards I used to own had that "wow" factor I enjoyed with my choice of headphones. I regret selling both my Musiland Monitor 02 US (PCM1793) and Creative Titanium HD (PCM1794) sound card over 10 years ago. Both of these cards likely measured horrible and maybe it was placebo vs other cards, but there was something magical in both units.
Older cirrus logic chips? Hit or miss.. Some stuff like Soundblaster Z with CS4398 (former cirrus flagship) was okay.. I also loved my Elite Pro.. which was more or less the flagship "PC card" pre Titanium HD back in the day (4x CS4398 for all channels), but the BB variant creative cards were much better subjectively.. Engaging.. Fun.. Great sound stage..
I've had multiple Cirrus cards/DAC's but finding the right one or implementation is tricky IMO. The worse cirrus implementation I tried was in a Mackie interface.. Good god.. it was bad and not worth the purchase even though I needed one at the time.
My favorite Cirrus? The 43131 (Newer design maybe based off Wolfson?) in the Creative G6.. It wasn't as fun or warm as the burr brown in my previous dacs, but it offered a next level of clarity/detail... I consider both the newer CS43198/CS43131 "very good" if implemented half decently well.
Not much experience with ESS, but the soundstage on my motherboard is bigger than any AKM chip I've used... So I can conclude AKM is worse in this regard (for my ears). A well implemented AKM DAC with good measurements has clarity, but it it doesn't have clarity detail.
Sorry for rambling, thats my subjective experience.
Edit: I know the audio science elitist will write this off but who cares? Yes a DAC's job is to covert 1s and 0s, but these people act like the overall config isn't influence by DAC chip at all... Which I will disagree.
Even basic power/EE difference between designs should change perceivable sound. If a device is susceptible to interference, there is going to be some degree of variance between products, even of the same general design and output config. It's just the nature of electronics.
I'm not here to argue that people can or can't hear certain things, but I will argue that subjectivity is real, even if the measurements cannot show certain things. IE: The X1 I had should measure well if its based on the original SXFI amp, but I f'ing can't stand using that thing on my PC... Too harsh with my preferred headphone and setup.
There was/is a topping engineer that posted on audioscience review with the same opinion before he joined the company. (Not any specific dacs, but generally in favor of subjectivity).
I wouldn't discredit anyone personally. I believe there is subjective merit to options, even if they don't align with other opinions.