Joaco, Thanks for your comments; I am impressed with the ESS chip, as are many others. I think the EE DAC is a great expression of its capabilities. I also agree that the chip alone cannot make a great DAC and the Minimax has a fine output stage, but my point is that one cannot achieve the new standard of sound quality without it.
As to the ability of the DAC to make 16 bit and 24 bit sound similar, I can only point to my tests with varying outputs from players. I was quite surprised that I heard no distinction between them. Unless the players really were outputting only 16/44.1 then the chip does what I suggest, makes 16 and 24 bit sound alike at 32 bit. One of the most powerful aspects of the Sabre technology is the dramatic reduction of noise floor, which allows one to hear "deeper" into the music without grunge. It's quite a dramatic difference from 24 bit.