The PCM5102A (can't find a 5102S) is a stereo part, so are you saying both DACs in each chip are used per one AVR channel in some kind of an interleaved oversampling mode?
In qty. 100, the price of this part is about $4.50-4.90
, compared to about $24.80
for ESS9026PRO, which has 8 channels and is used in the A6A/A8A
. So if indeed at least 8 PCM5102As are used in the 3800H, it must have been a very sweet deal, or there was an insufficient availability of the ESS part for the expected production volume of this AVR.