I think ESS chips get a bad rap because they are used in a lot of inexpensive dacs.
I had a SMSL VMV D1SE dac with ESS chips. A nice dac for $700. I went to a more expensive r2r dac and it was better. I went to an even more expensive dac with ESS chips and it's notably better. With it, my system sounds better than ever. If you look at the design of my current dac, the chips are important, but as others have said, it's the overall implementation.