I doubt there is any snake-oil perpetuated here...
....This specific hardware appears to do what "we" ask of a DAC to do,
enables users to enjoy the robust dynamics of the ESS9038Q2M or the refined tones of the AK4493
If there are audible differences between the two DACS included, that is sufficient for those differences to be "enjoyed", then they are manifestly NOT doing what 'we' ask a DAC to do - which is to perfectly reproduce the encoded music without audible noise, distortion or colouration - as the vast majority of DACs achieve regardless of which chip they include.
On the other hand, if (as I expect) the two DACs are inaudibly different, then that statement is a lie and we have snake oil. (Which I define as manufacturers claims being bogus)
Take your pick