DAC-Preamp having these specifications?

DAC technology is a moving target. The ESS Pro chip set in the Benchmark product is already obsolete, though I’m sure it’s great as implemented.

http://www.esstech.com/index.php/en/products/sabre-digital-analog-converters/audiophile-dacs/sabre-p...

Though it’s not a stated product specification, it would be desirable to have some commitment to upgradable pathways for the product.

The ESS 9038 is multi-channel for HT. Higher performance when you average 4 channels per side to get stereo. I think there are some products that use it for stereo. The implementation is just as important as the chip.

now we are digging a little deeper into the OPs choices: DACs

IMO, I dont like the Sabre DACs, I think they sound too sweet and syrupy, like a sonic signal being over processed a 1000 times. Doesn't even sound real to me. I prefer AKM and Burr-Brown chips myself.

Again, Celander, Bel Canto DAC 3.7, and you can thank me later.
At least give it a demo ....

@1graber2 the BC 3.7 checks all the boxes except price. It seems $2k higher than what I’m interested in spending. 

Just for grins, I pulled out of storage my CAL Delta transport, Sonic Frontiers Ultra Jitterbug (reclocks transport signal to <40ps jitter) and Theta DS Pro Basic IIIA (interlinked via Canare AES/EBU 110-Ohm digital IC’s) and ran it head to head against my Oppo BDP-83SE as a Redbook system (16-bit, 44kHz). The Theta has Analog Devices processors, akin to the Schiit Yggy (Mike Moffat apparently loves implementing AD processors with robust software). All I can say is that the 1996 setup didn’t embarrass itself against a 2010 Oppo player.