yes we argued at length at the beginning of the thread. I really wanted to give Denon the benefit of the doubt that they did not just choose TI despite worse performance. There are a lot of things that R&D could not control. What if Denon wanted 10k chip at $8/p for 2 years, but ESS wanted 20k chip at $10/p, or vice versa, Denon wanted 20k chip but ESS can only guarantee 10k. etc. Or at a personal level, could be the "guy" at Denon just did not like the "guy" at ESS and went to a different supplier.The reason for the 10 dB worse distortion is that TI DAC chips were used instead of the AKM previously. AKM had a fire that burned down its fab so they couldn't produce any DAC chips until they could rebuild their fab. I guess Denon could have chosen ESS instead of TI but pricing and availability could have been an issue at the time.
This unit's performance met the TI datasheet performance so the Denon engineers did a reasonable job with what they got. Since noise was not worse and distortions were multiple orders of magnitude beyond auditable IMO the compromise was a reasonable one.
Engineers at Denon made the best out of it. I was disappointed too but credit where credit is due.