Has any inexpensive Asian DAC manufacturer harnessed the ESS Sabre ES9038PRO Chip?


Many Asian manufacturers of inexpensive (sub-$500 USD) DAC’s have successfully implemented the now second tier ESS Sabre ES9038Q2M chip. Anyone have reports of an inexpensive DAC with decent implementation of the ESS’s newest flagship chip, ES9038PRO?
128x128celander
Abasia, 

Inexpensive means $500 or less for this discussion.

The SMSL VMV D1 DAC has 2 ES9038PRO chips. Each chip has 8 channels that can be combined together. 
Regarding the above DAC (SMSL VMV D1), it got a favorable review from Audio Science Review. Amirm recommended it for balanced output use only.

See: https://www.audiosciencereview.com/forum/index.php?threads/review-and-measurements-of-smsl-vmv-d1-da...
@celander 

The SMSL VMV D1 was given a clean bill after a defective board was replaced in test unit provided. Performance from the unbalanced was as to be expected, just about 2-3db shy of the balanced in the SINAD test and jitter results improved in conjunction.

SMSL responded in checking their inventory and did not find a similar issue and have the defective board on return for investigation.

From what has been said about the unit subjectively is comparable to Benchmark DAC3 HGC, which is say resolved and transparent sound.