AFAIK, all three use stock ESS Sabre ES9038PRO DAC chips.In non-niche news, Topping gave me access to a firmware that allows individual, native, channel volume for the DM7, from the remote. It works as advertised with out issue from my limited testing. If I'm not mistaken this is the same chip that Okto uses (with the same abilities and limits). Soooo, 8 channel DSD256 isn't going to be possible until a chip with that design is released. I don't know what the underlying architecture is for the Exasound but I think they do the dac chip in house, hence the 10x cost over our beloved DM7.