One big difference for me is that ESS based DAC's seem to always be too bright sounding on my system and headphones. Both have ribbon drivers. I ended up with an R2R DAC that sounds much better to me.
How easily can you distinguish between different DACs?
When I read reviews or watch them on YouTube the reviewers talk about the vast differences between various DACs. I haven't compared too many, but found the differences pretty subtle, at best.
Which got me into thinking: Is my hearing ability really that bad?
Do you notice the differences as easily as folks make out?