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You see the marketing: “Features the latest ESS Sabre chip!” or “AKM Velvet Sound!” But in 2026, does it actually matter?
The Reality
The implementation is more important than the chip. A well-designed circuit using a modest DAC chip will always outperform a poorly designed circuit using a flagship chip.
What to Look For
Instead of fixating on the chip, look at the overall performance measurements and, more importantly, the brand’s reputation for DAC design. Don’t let the sticker on the front dictate your purchase.