Devices using the ES9038PRO chip include the ~$99 Khadas tone board, the ~$14,000 Lumin X1, and many others at price points all over the map. Same DAC chip (or different versions of the same DAC chip) with many different implementations and collateral features. What do you get for nearly $14K with the Lumin X1? The same DAC chip but 2 of them (one per channel); more sophisticated LEEDH volume control; optical fiber network input (in addition to RJ45 ethernet); a separate linear power supply; solid billet CNC casing. But no Toslink, Coax, or USB inputs. I think you have to pay extra for an IR remote.
FWIW, at least one device with that chip ranks near the top of the Audio Science Review comparisons. I have one of them, which cost me about $3K. I suspect the Lumin X1 might produce a noticeably bigger sound stage and maybe more precise/holographic imaging. In somebody’s listening room, to somebody’s ears, but not necessarily mine.