@laoman
When you say, "’Yes’, I am aware that manufacturers can do do heavily modify chips, but still....." you’ve got it all wrong.
It’s not really about the chip. True, the Musetec runs the chips warm, as was done in the LKS 004 and it is said that helps. In the case of the Musetec the chips are heat-sinked to the bottom plate of the case. I believe LKS pioneered this, with heat sinks epoxied to the tops, and I don’t know if any other DACs do this.
It’s not the chip that determines what kind of mid-range will be delivered. It’s really about the power supply in the Musetec which is unique and extremely well done. It’s also about the 8 FET analog stage which is quite elaborate in this DAC, and the very high quality parts used throughout.
Look, I’m not here to sell DACs. It’s your money and you will choose what you are comfortable with. Just trying to say that ESS chips are not what hold DACs back. True, they are ubiquitous and used in a lot of very mediocre DACs for promotional reasons. And they are used in some great DACs as well.