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Agree that it is best solved with galvanic or opical isolation in digital domain. Then the transformers or modules can be much smaller and don't get LF that saturates them. But when the user is in analog domain only, the line transformator can be handy. But guess its most handy with a life...

In the olden days analog brodcasting studios equipment wasn't considered PRO if they did not have transformators in input/output. In contrary to snake oil you could not work professionally without it.

https://www.analog.com/media/en/training-seminars/tutorials/MT-042.pdf + if mains voltage get into the ground or signal the transformator will protect you. The other thing the transformers do is blocking DC. They must be desaturated, but you will protect your speakers if the DC blocking caps...

With transformer you get galvanic isolation. So you are also protected against hazard. At home your system should be safe. But in public you can’t t be to sure. It can also be to protect rest of equipment from catastrophic failure. Normally after tube gear or mics It can also be used as a fault...

Don’t get better than these measurements, but i have measured worse with higher output impedance. Also stated here Post in thread 'Surprising transformer harmonic distortion measurements'...

Often there will be raised distortion with a high output impedance driving a transformer. But the headphone dongles are often ideal for driving transformers

There are products with several output taps. So you get a crude stepped attunator. Transformers work best with known input and output impedances. That is difficult to achieve with a potmeter passive design

What problem? For us consumers, at least. Know IVX had a problem with the 39pro. He wanted to make a sota measurement DAC for his Cosmos line. But could not get the pro to measure better than the 2ch. So he ended up with a 39q2m dongle as sota measurement DAC

Where can i buy that Hundai that has the same spec of a Ferrari?

But all is extremly good.

I have a 38pro but it measures worse than 39q2 even with all channels in parallell. So that ferrari is now a hundai

The AKM was about 50$ at digikey. The 9039 is about 10$ I think. So ESS make extremly good chip really cheep. https://www.digikey.gr/en/products/detail/asahi-kasei-microdevices-akm/AK4499EXEQ/18109636 Maybe it is just expensive in greece And see the 9038 is 15 to 20$ so 10 was maybe a little low...

To me it looks like the AKM chipset is about 5 times the price of the ESS. So i guess for AKM products there are motivation to use quality components in rest of the design. Think we will see some 9039 solutions with very low cost design around the chip. That is OK as long as the measurements do...

Think ESS has made a ADAU light GUI for internal DSP programming https://www.esstech.com/tutorials/ Seems that a evaluation board are needed. But the DSP code can be exported. But quess it still will not be straightforward.

Just to put my answers into context. The DSP part of the ESS chips can do IIR and short FIR. The FIR is normally used for a sharp anti aliasing filter. So IIR or FIR can also be used for changing transfer function or more complex signal manipulation. This is typically a case where a correcting...

In stead of HT, can you use a all pass 2. order biquad IIR filter? 1/1 biquads in other channel should take care of sample delays of unfiltered signal

Do you know if the simple static polynomial will have a static transfer function? If it does it could also be implemented as a FIR filter. Just a funny blog on how FIR can implement "any filter". https://www.dsprelated.com/showarticle/1760/

Yes, for speakers the distortion it is not so stable as in a DAC so another level of complexity. But for a limited time window it should be possible. https://rmsacoustics.nl/papers/whitepaperdistortion.pdf from https://rmsacoustics.nl/audiodesign.html The "bX^2 and delay+ cX^3 and delay" method...

When you want to measure a single sine it has practical importance. In multitone, nope You could also lower a single sine 10% 2 harmonic to 0.1%. But who listen to a measurement signal ;)