When it comes to DACs, it is all about implementation of a DAC chip in the overall design. Some designers use only portions of the functionality available in a DAC chip, and design their own filters, oversamplers, etc. to achieve their design goals. And then you have the whole output stage to worry about too, and that makes a huge difference in sound quality....
DAC specs versus sound quality potential
I noticed the ESS SABRE 32 REF DAC in the OPPO 105D seems to have some specs that appear to exceed those in the ASAHI KASEI AK4399EQ being used in the ESOTERIC K-05, which is significantly more expensive. Is this significant. Why would Esoteric not go with the ESS product? Being non technical I would still like to be able to make a bit of sense of this. Thanks somebody.