I've been curious about this since I've been toying with the idea of looking at a newer DAC. I'm still using a DAC which is running the classic and fine sounding (IMO) PCM-63K. I've been reading up and while I know the whole circuit design needs to be taken into account, the general impression I get is that converters using Wolfson DACs are considered warmer than those using ESS DACs. Haven't read too much about the AKMs so I don't know what the general consensus is in them. Is it generally felt that the Wolfson based machines tend to have softer low and high ends and sound warmer than those using the Sabre chips?