Comparison of latest DAC chips

Can’t comprehend the Queens English either sunshine, there’s no hope for you!.
Then maybe there is, after you answered this. Now you just need an R2R dac to get the best from PCM that you prefer so much.

n_brio OP12 posts08-14-2019 7:19pmrossb -> do you use upsampling to dsd?

rossb80 posts08-14-2019 8:17pmNo, I prefer PCM.

If you’re going to refer to correct English, at least spell it correctly. "Queen’s English", not "Queens English".

And, as I have said - twice now - I have had a good R2R dac and prefer my Lumin X1 with its ESS chip.

I am curious about the OP statement that he thought the Node2 sounded better with Cat 6 ethernet cable.  Can he elaborate?
Regarding chip quality, it really does matter about the total environment that are placed in.  For a while I used the Oppo 105 as my DAC, then upgraded to a Mytek Manhatten.  Same ESS Sabre chip, vastly different results.

suggesting that the chip is the only thing which defines the sound of the dac, [*when many other elements of the design also come into play*] Emphasis added.

I have had a good R2R dac and prefer my Lumin X1 with its ESS chip

@rossb   Thanks for your helpful posts. With the X1, where do you 'fall' with regards: what is (may be) responsible for your preference of it, since it is more than just a DAC?

I also fall into the "implementation" camp...very impressed (an understatement) with a Delta-Sigma DAC...this coming from a R2R fan. The unit is also an 'all-in-one" which is why I'm interested in your feedback on this. Thanks.

With the X1, where do you 'fall' with regards: what is (may be) responsible for your preference of it, since it is more than just a DAC?

I dont think any one element can be identified as the reason for my preference for the X1. It is just a very well designed and implemented unit. I know that the Lumin streamers are very good (I also have a U1 mini), the ESS 9038 dac chip is capable of sounding great (I was less impressed with the previous generation of ESS dacs), the X1 has a very high quality linear power supply, and the output stage uses the excellent Lundahl transformers. It is finished to a very high standard. All of these factors combine to produce great sound.

The sound the X1 produces is dense and colourful, perhaps slightly warm, as well as being fast and dynamic. This contrasts with the slightly thin and cool sound of the Chord DAVE/Blu 2 which I owned for a while, and which is not a sound I typically enjoy. The DAVE did have more apparent detail, but it was an illusion caused by the leanness of the sound and overemphasis of fine detail. The X1 has all the detail, but it has a fuller, more natural sound so that detail is not artificially emphasised.
The Metrum Pavane I owned at one point, which is an R2R dac, was also very good, and had a similar sense of tonal density and richness. But it sounded a little slow compared to the ESS based dacs (and the DAVE) and was, to my ears, lacking slightly in dynamics. The X1 seems to combine tonal richness and dynamics in a way that is close to ideal. I'm sure that there are better sounding dacs out there, but you would probably need to spend crazy money to improve on it and achieve that last 1% - maybe.