Here's what chatgbt had to say about the chip:
1) The DAC “ID” (the actual DAC chip)
The 280D’s D/A conversion is built around the ESS Sabre ES9018K2M DAC chipset.
That chip is used in a fully asynchronous design, with support up to PCM 32-bit/384 kHz and up to DSD256 via USB/network (depending on input).
2) The “ID number” in the manual (FCC IDs for the wireless modules)
If by “I.D. number” you meant the regulatory ID printed in documentation, the 280D manual lists transmitter module FCC IDs:
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SSSBC127-X
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ZUCSEDMP3
Extra useful info about what’s “around” the DAC chip (often matters more than the chip)
The manual also notes MOON’s jitter-control DSP approach (M-AJiC32 / MOON Asynchronous Jitter Control) and describes the unit as a fully asynchronous DAC.

