Has any inexpensive Asian DAC manufacturer harnessed the ESS Sabre ES9038PRO Chip?

Please provide specifics regarding test: What unit, when done, by whom, test procedures, etc.
There has been a plethora of anti-Audio GD trolling in forums recently. 
Your post bears a strong resemblance to these posts.

I've owned a couple of Audio-GD DACs and have been astounded by their engineering, cost/quality ratio and nothing but totally impressed by their prompt attention to customers.  

As at least one other person has answered: AUDIO-GD.
Specifically the D-77 model:

D-77
 (Dual ES9038Pro +1 FPGA )
Dedicated Discrete Fully Balanced DAC
Built In FPGA Processor to Reject Jitter
Dual Sabre ES9038Pro
DSD , DXD 32bit / 384K Support From USB / HDMI
Built with OCC and Hi-end parts
Price : (Exclude shipping cost)
D-77 : USD968 (Dual ES9038 Pro included TCXOs upgraded )

Thanks.
After years of exposure I make it a point to disregard that particular source, a point I will not argue.

Just checked out the new Musical Paradise DAC you mentioned.
Equipped the way I'd prefer it comes to $1500 .... BUT IMO it very well may be a contender that will hold its own with the best DACs out there. Thanks for the heads up.
http://www.musicalparadise.ca/store/index.php?route=product/product&path=61&product_id=97