Really surprised by this unprovoked aggression and that of another comment.
It is important to many, including myself.
If ESS incorporates such a snake oil, like MQA, in their hardware - it tells a lot!
I made sure to absolutely avoid their MQA products and ultimately stopped buying their products altogether.
I used to be ESS fan, but Cirrus chips are now vastly superior, in my opinion, to both ESS and AKM.
On another note, is the USB splitter with a battery:

is any different in principle to more involved setups discussed.
I had to do this since small V1 DAP could not power power-hungry DACs, serving as a transport - this setup is at least conceptually portable.
P. S. I have more than 50 different DACs - with a lot of trial of mistakes I learned and finally realized few that I really like - all Cirrus-based.