akm4497 vs. ess9038pro

The ESS chip measure the best. So there is nothing better right now. That said, it is the implementation by the DAC designer that is far more important. A slightly inferior chip will sound a lot better in a good DAC design than the best chip in a poor design.

I agree wholeheartedly with shadorne he's bang on there. as an example I have the Oppo Sonica DAC which uses the ESS chips and after a bit of after warranty tinkering ( new caps, silver wire throughout and RFI clamps on Longish runs ) I feel it can compete with my CD player which uses AKM chips namely the Gryphon Mikado Signature so we have a DAC at £800.00 competing against a CD player at £12,000 and there is not much in it . The Mikado sounds more refined but the Oppo has bucketloads of detail and a very exiting sound.