Following an absolutely outstanding review on the ASR site, just out of curiosity I bought an ESS DAC equipped with ES9038 PRO chip.
I have since tried that DAC on many different types of amplification, headphone and loudspeaker combinations.
Headphones - the old AKG 340, the nice and mellow Sennheiser HD 600, the open and clear Beyerdynamic DT 990 pro just to name a few.
Amplification - tubed, AV recivers, dedicated amps and so on.
Loudspeakers- from smaller B&W, to big old JBL L7.
But I have yet to find one that you can listen to it for any length of time, say over a minute.
And I have tried to disconnect the tweeters, used different types of equalizers both software and digital hardware, cables and what not.
Still to bright an abrasive.
All the measurements on the DAC is superb, no distortion at all, everything is fantastic, but I can not listen to it or even stay in the same room.
I have read that most people can not hear any difference in different DACs, let alone different DAC chips, but to me the differences are very glaringly obvious.
My conclusion is that modern DACs, and especially from ESS are not made for humans.
But to measure perfectly.
And that most if not all reviews are fake or made by nearly deaf people.
So the next step forward is to make DACs that users can listen to, and where they can really enjoy their favorite music.