DAC specs versus sound quality potential


I noticed the ESS SABRE 32 REF DAC in the OPPO 105D seems to have some specs that appear to exceed those in the ASAHI KASEI AK4399EQ being used in the ESOTERIC K-05, which is significantly more expensive. Is this significant. Why would Esoteric not go with the ESS product? Being non technical I would still like to be able to make a bit of sense of this. Thanks somebody.
ptss
A lot of specs taken in the measurement of dac chips do not translate directly into sound quality. It is the overall design of the player that will determine the sound. Audio Note dacs are highly praised for there sound quality yet they measure poorly compared to other dacs because they use non oversampling chips that measure not as good as the Sabre or other Delta Sigma chips but still sound very good. It is like SET power amps that measure terrible but many people love there sound.. If you buy stuff based on measurements you will wind up with a system that measures great but may or may not sound good. Use your ears, not measurements to evalulate components.
Alan
+ 1 Arh.
If given the opportunity, you have to judge components by listening. Regarding DACs, their analog stage implementation and power supply quality are likely more important determinates of sound than what specific chip is used.