Not making any comments about the quality or sound quality of the Topping, but the
ESS SABRE ES9038Q2M is a $13.80 part in quantities of 1000. The ES9038Pros, which is used in the Sonica DAC, is $74.80 in quantity.
I have an LG V50 which has an ESS ES9218P DAC, which is $12.60 in quantity. It's a decent DAC for a phone. I think, in my opinion, that the Chord MOJO, a 4 year old design, is better. But that's comparing a cell phone to a dedicated DAC; not really fair. Also, the MOJO costs about half of the V50's price.
I have an LG V50 which has an ESS ES9218P DAC, which is $12.60 in quantity. It's a decent DAC for a phone. I think, in my opinion, that the Chord MOJO, a 4 year old design, is better. But that's comparing a cell phone to a dedicated DAC; not really fair. Also, the MOJO costs about half of the V50's price.