I agree w/the poster...and disagree w/anyone who says that different chips from different manufacturers don't have their own sound. AKM is the clear leader [pun intended], closely followed by the Burr Brown 17 series, esp the 1795.
I've got the Hegel top-of-their-line DAC. Guess which chip they used? To say that it is "highly resolving" is to make an understatement...detail upon detail, which is what I like ~ but not necessarily what everyone is looking for, obviously.
And so, I get why some folks favor the ESS, for their more subtle/somewhat smoother sound ~ not as in your face. It's about preference, and how it sounds w/your setup, in your room. What can we not make this statement about?