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.