@jkim replying to your question in CS thread:
"This DAC contained in our product has a huge flaw that is in the hardware itself and we cannot fix it, sorry guys" Well, depending on the market's consumer protection laws, that could very well warrant a refund - for consumers, and even the OEM if it's Cirrus at fault.
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What would be the primary design factor in harmonic distortion performance of ES9219-based DACs? Your Neutron HiFi v1 has the lowest harmonic distortions I've seen among the DACs adopting ES9219.
DAC V1's harmonic distortions in the review could be much lower if I could revise DAC V1's THD Compensation values earlier than provided sample to
@amirm for the review

I was relying on the engineer's work with THD but while revising THD Compensation in NConfigurator started playing with ESS's THD Compensation feature more in-depth and found out that DAC V1 can perform much better in this respect, see achieved results in my post:
@CedarX I do not know yet. My intention is to test and to check whether it is capable of sufficiently long Convolver. Taking into account that V1's performance allows 40-band 2-channel PEQ the hope becomes more realistic. There is similar task in Neutron Music Player :)
www.audiosciencereview.com
There are numerous factors affecting linearity (less linear -> more harmonic distortions): clean and sufficient power supply (obviously - ultra low noise), correct PCB layout of the circuit surrounding DAC IC (input and output), ultra low phase noise precise clock (SPXO), DAC must operate in a asynchronous Master mode, all components interacting with DAC must be of high quality and etc. Basically, the more ideal is the PCB design (layout, components) surrounding DAC IC, the lower the harmonic distortions will be which can be compensated additionally by THD Compensation feature of ESS DAC chip.
From a measurement point of view, this is a huge difference.
EDIT. By the way I recently measured both revisions of the Qudelix 5K with ES9218P and ES9219C. They measured the same and matched Amir's results.
Qudelix-5K device is not advertising ES9219Q performance, for sure

But, that is a flaw of either hardware design (as mentioned above) or software/firmware (which can be fixed). 5K has 2 ES9219Q chips and synchronization of 2 channels becomes very tricky as you have to synchronize clock and digital inputs, additionally you have to make symmetric layout so that signals flow in parallel without excessive time skew. It could be one of the reasons of so low SNR which is far below the chip's performance capabilities but ESS lab has reference design with 2x ES9219Q, so getting good SNR/DNR with such design is technically possible.
I have Qudelix-5K based on ES9218P from Neutron Player's development. I played 48 kHz Sweep tone and recorded with Audacity in order to see how sweep tone looks like:
Spectrogram shows strong harmonic components found in the device's initial review, also frequencies start attenuating after 16 kHz. The waveform of the sweep wave tells that Qudelix developers are either trying to use their custom Oversampling filter (OSF) or it is the effect of the hw layout flaw which is causing such DSP-like effect (attenuation after 16 kHz) if 5K still uses default OSF filter. Highlighted area shows unattenuated frequencies.
For comparison, I did the same measurements with DAC V1 to show the reference output of ESS onboard OSF - Fast Linear (default, attenuates frequencies after 22 kHz at 48 kHz SR):
and Neutron's custom NEUTRON Slow Linear (attenuates frequencies after 20 kHz at 48 kHz SR):
If Qudelix designed their own OSF then those strong harmonics can be as a result of overloading during oversampling stage when 2-nd stage of OSF filter does not compensate gain of the 1-st stage and it can cause these strong harmonics (I was getting such issues during my experiments with custom OSF). If it is custom OSF then 5K's sonic performance can be improved by using built-in Fast Linear filter + THD Compensation and it can be done by a simple firmware update boosting performance of all existing devices.