While our ear and/or brain may not be able to "hear" the stairsteps, that does not mean they are not there... it is the nature of a digital stream. In an analogue wave, there are no steps as the wave form is continuous. Again not saying that everyone or anyone can hear it and/or the difference... it just is what it is. In some (not all) material... on my system ... I can usually hear this "smoothness" difference between ESS and AKM dac's in good units with good circuitry. Some of my friends prefer the ESS over the AKM... some the other way around... very subjective. It's why some people love violin and to others it's like fingernails on a chalkboard. The important thing is that YOU enjoy what you are listening to.