You're right, it is, with ES9038Q2M. Note the SINAD published is inferior to Sabre-based only Aune X1S.
May I ask why?
I'd rather not ESS DAC.
I have a Lotoo PAW 5000 MKII with AKM DAC, and I really love as it sounds. Is there a recommended good sounding DAC under $500 with AKM? I know, this is another topic...