Has any inexpensive Asian DAC manufacturer harnessed the ESS Sabre ES9038PRO Chip?

Please provide specifics regarding test: What unit, when done, by whom, test procedures, etc.
There has been a plethora of anti-Audio GD trolling in forums recently. 
Your post bears a strong resemblance to these posts.

I've owned a couple of Audio-GD DACs and have been astounded by their engineering, cost/quality ratio and nothing but totally impressed by their prompt attention to customers.  

@kot 

I certainly hope so and I have a Pass/Revel setup that should be fair enough display a change in the chain. It has been when I first put the M51 though its paces and found improvement over the Marantz I had and the Wadia it was directly compared to. The sound signature is expected to be different to my current setup and hopefully a step in the direction I purchased the unit for.

@nmeysarosh
Make sure your USB cable is up to the task, as USB cable makes a tremendous differences with the D`1 .... The extra level of dimensionaliity lost with inferior USB cable is akin to using crappy sony receiver as a preamp in the hi end chain.... Also the unit needs at least 400 to 500 hours to break in fully...And needs robust power cable as well.. I Use a legacy cardas golden power cord with it.

@doak 

https://www.audiosciencereview.com/forum/index.php?threads/review-and-measurements-of-audio-gd-nfb-2...

Everything you asked in terms of data requested. Understand that a number of companies have resulted in results from all over the spectrum and Amir has shown to be very amicable and willing to further investigate issues with manufactures. This is if they feel the measurements are not respective of the product.

Thanks.
After years of exposure I make it a point to disregard that particular source, a point I will not argue.