I know this is an old tread, however, I thought I would add a few words regarding the difference between Sabre 9038Pro and AKM4499 chipsets, as people have already mentioned, how the Chips are applied (power, input and output applications), however, I have had the opportunity to listen to both chipsets with almost the same application, via the Topping D90 (AKM4499) and the D90SE (Sabre 9038Pro) through my system (Music Fidelity M5si + B&W 702 Signatures) they are chalk and cheese, The AKM had a warm, forward in the mid-range, deep bass sound, a little muddy, much like vinyl, with a reasonable sound stage, but limited 3D sound, in fact, I would go as far as to say it was almost 2D in it presentation, the Sabre was a polar opposite, it was more neutral, with a push towards the high-end, the sound had high clarity which revealed sounds I had not heard before in music that I listen to often, the sound stage is wider than my speakers, with a true holografic depth to the music. I liked it so much that I purchased the D90LE (no MQA support, separate discussion
. Stunning sound, based on my listening preferences, it has taken my system to another level !!