misterdog
Not the canine kind
Beyond the difference in the native filters and the (now largely solved) ESS IMD hump, I don't know what difference it really makes whether one uses a top of the range ESS or AKM chip.
The AKM chip exhibits a very mild 'hump'. (See -18dB on image below)
It is also comprises two chips one for the digital side and one for the analogue. So probably not the straight swop with ESS that some might imagine, and far more expensive.
The AKM chip (s) have been available for some time now, despite the old factory burning down and being rebuilt, so some manufacturers can make progress. Obviously JW was not in charge of that project.
There are numerous DACs using the new AKM chip(s).
Topping make a pair of DACs, one with ESS and one with AKM so you can compare and contrast.
£ 280 for the ESS and £ 361 for the AKM version, buy both they are as good as it gets IMO,I doubt JW can improve on this other than including some added functionality that probably few need.
https://www.audiosciencereview.com/forum/index.php?threads/topping-e70-stereo-dac-review.39188/
https://hifigo.com/products/topping-e70?variant=43527230849263
Taxes and delivery included ! around 7 day delivery.