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Pardon me for butting in - but if the ESS chip is so deeply flawed (harsh treble, one note "thud" bass) as some appear to be saying what chip would you chose as the current best all rounder? TI(BB), Wolfson, AKM, AD, Cirrus, etc. Assuming, of course, that the chip is for the most part responsible for a DAC's sound characteristics.
I haven't heard enough AD1955 DACs, but I think I would like that. I like the AKMs, even the older AKMs. They just have such a sweet sound to them; and it appears easy not to make them sound bad. Wolfson is OK, but tends to be all over the place depending upon implementation. Cirrus sounds boring. TI(BB) outside of their R2R stuff, I pretty much dislike. Also, just because a DAC may have a PCM1704 doesn't mean I will like it. I don't like over 50% of PCM1704 implementations I have heard.