I do think so. Perfect linearity, perfect multitone. Too bad about IMD hump but is it audible? Most likely no. At the same time we're looking at Matrix X-Sabre performance in $400 ballpark.
So I'd say "
Nice".
Tbh, I either listen to my device with the amp Maxed out, and the DAC output being variable, but mostly very low output to offset the high amp volume setting. Or mostly DAC at max level, and then mess around with the amp volume knob.
Either way, I never really would find myself troubled with that hump practically speaking. It's mostly just a feels thing (engineering excellence in the same way aesthetic excellence that folks may desire). Also it upsets me in principle, how ESS can let this out on the market, worse yet, no indication of any revisions coming, no recalls, and worse yet, no new next gen chips. It seems they themselves are having to contest with this hump issue and perhaps themselves don't even know how to fix it and somehow offer an appreciable difference in their next planned chips.
Meanwhile AKM, well they're doing great as we can see by the D90 measurements.
So I don't mind people using these chips if they can squeeze out this level of performance for this price. I just wish they would shun ESS a bit until they get their act together.