AKM makes the best DACs

That sounds like redesign work for audio manufacturers who have been using the previous generation of chips.

Probably not for all of them. DAC's aren't like PC CPUs which constantly need new sockets for new features.  The input streams, power supplies, and outputs are fairly consistent.  AKM would be doing itself a favor by making at least some of their  updated chips with identical footprints. 

Still, given the advances in putting more CPU/DSP capabilities on a chip I'd expect them to release some with enhance the feature set, and therefore control codes.

In non FPGA DACs, I've tended to find that AKM chips sound the most natural, but most of the AKM based DACs I've listened to tend to be more expensive than those which use ESS and Burr Brown chips so the issue of anciallary components complicates things. FPGA-based DACs are a whole other category of course.

I haven't heard or owned a lot of DAC's, but have owned California Audio, Cambridge, Theta Digital, Schiit Yggy, and Cary.  Of those, the Cary DMS-700 was by far my favorite.  It uses the AKM AK4499EQ in conjunction with a FPGA chip and find it to be very analog sounding.  I have no inclination to change for a long time.

I really like the sound of my TEAC NT-505 which uses and AKM chip, so much so that I bought a second one.  However, they have been replaced in my main system by an Aqua La Voce S3 FPGA DAC.  I also have a MHDT Labs Orchid R2R DAC.  There is no "best", just different.  I have yet to hear a Sabre based DAC that I liked.

Our OP first says, "It is a terrible idea to judge a DAC based on the chip. I don’t think consumers should ever do that." And then he goes on to do exactly that. He likes, "the sound of DACs with AKM chips over most others." He hasn’t heard most others.

My DAC running a pair of ESS9038PRO chips, a massive power supply and a discrete analog section with some of the best components available competes easily with my analog system featuring a VPI TNT and an all tube phono pre. It has been said to be comparable to one of the best discrete R2R DACs available right here on this board. Many other very well regarded DACs, some running close to 5 figures, run ESS chips.

It’s hard to argue against a mythology.