In non FPGA DACs, I've tended to find that AKM chips sound the most natural, but most of the AKM based DACs I've listened to tend to be more expensive than those which use ESS and Burr Brown chips so the issue of anciallary components complicates things. FPGA-based DACs are a whole other category of course.
AKM makes the best DACs
OK, before you flame a reply to my heading please read this section.
It is a terrible idea to judge a DAC based on the chip. I don't think consumer's should ever do that. I think there is a lot that goes into a good external DAC unit and the converter chip is just one of many factors that go into the final sound.
Having said that, it turns out I tend to like the sound of DACs with AKM chips over most others. A long time ago I would have said the same about Burr Brown.
For converters which use an all in one chip what is the brand you find yourfself more likely to like the sound of vs. not?