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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.
ptss

Showing 1 response by charles1dad

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charles1dad
10,250 posts
 
+ 1 Arh.
If given the opportunity, you have to judge components by listening. Regarding DACs, their analog stage implementation and power supply quality are likely more important determinates of sound than what specific chip is used.
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