It depends on how you use the Sabre chip. In my experience, if you drive it with S/PDIF input it uses the internal reclocking, which mucks-up the sound IMO. If you drive it with I2S, it is quite pristine and nice sounding. I believe it avoids this reclocking when you use I2S. I have not found it to be any better than the chips from TI or Analog Devices however.