Is the ESS revision a downgraded ADI-2 DAC FS? Well, there is nothing in my data showing that it could be the case. We saw that AKM may tend to have better Jitter rejection, or negligibly lower THD+N at some volumes, while the ESS shown to be more competent dealing with noise floor, crosstalk, or when pushed around maximum output levels. Not that anybody should care, considering the degree of transparency that is in question. In short, it has been an accomplished design from the start, and it still is by today. So, here are my two cents: if you order a brand new ADI-2 DAC FS, you don't have to feel fooled. If you buy a used one with AK4493, you will be perfectly fine either.