It's how they implement the chip other chips can have that warm sound . I have the AK4490 chip in my integrated amp and discovered I prefer it to the wolfson dac in products I have used but the wolfson always sounded more laid back.
Cirrus Logic bought out Wolfson so I have no idea what their newer stuff in the last 3 or 4 years is like. Best to try and get a listen to as many as you can.
Laid back IMO is a warm relaxed sound not to forward. There is more to it than simply the dac as tomic601 points out but over the years I have had a couple of pieces with wolfson and they seemed to have that similar sound.
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