The ESS ES9039pro DAC chip is probably one of the best DAC chips available.
I have owned and lived with a few DAC's that used that chip. Very good sounding at first however over time it just doesn't have that "Real" sound and can become fatiguing. That said, out of all the chip DACs, that would be my go-to if I wanted a chip DAC.
There is no going back when you hear a good non-chip DAC. That is if your system is up to par. On a budget system an ESS ES9039pro DAC would be a good match. An older SMSL SU8 DAC would be a good choice at under $300. I remember A/Bing this DAC in our system and was very impressed at how good it sounded against all the chip DAC's we compared. We did not use the noisy USB input. We used the Denafrips Hermes DDC's outputs (2x i2s, 2x Balanced AES/EBU, Coax and optical all output simultaneously) to compare all the DACs. The SMSL SU8 Optical/coaxial sampling rate was: 32–192 kHz, DSD64 (DoP).
Then we moved on to the big boy's. :)