As a tribute to the Technics engineers, there’s a lot going on inside this box. It is a credit to their talent that this is no mere chip amp, or basic A/B amplifier, especially for this price. This amplifier is built like a ten-thousand dollar amplifier, albeit a little different than what a lot of you might be used to. The SU-G700 is a digital amplifier. Digital sources stay in the digital domain all the way through, while analog sources are converted to 24-bit/192kHz digital by a Burr-Brown 1804 A/D converter. Keep in mind that anything connected to one of the two analog inputs (including phono) is also converted to digital.That is from a Tone Audio review and
Analogue input is converted with high precision to a digital signal by the high quality 192-kHz/24-bit A/D converter [Burr-Brown PCM1804 (Texas Instruments)], so the high-purity sound reproduction capability of the full-digital system can be maximised in playing back analogue sources. High-definition switching relays are used for signal switching.
This is from Technics own website. It's always been the BB 1804. The AKM DAC is used in their SACD/streamer player.
All the best,
Nonoise