FWIW dCS offer a similar connection methodology -- dues AES/EBU (one for each channel) that can carry PCM or DSD. It’s a proprietary format and only compatible with other dCS DACs. However you can use a single AES/EBU to carry both channels instead if you prefer
So in the case of a full dCS stack you take 16/44.1 PCM out of the Transport to the up-sampler on one AES/EBU and then use a pair of AES/EBU from the up-sampler to the DAC to carry your choice of higher rate PCM or DSD. At the same time the transport gives you another pair of AES/EBU to carry the signal from any SACDs you may have.
I’d hope the Esoteric set-up is similar and you can configure the dual AES/EBU output to carry both channels on one. This would also explain why SACD is not available on a single AES/EBU - the Esoteric is the same as the dCS in this regard. Single AES/EBU is limited to 16/44.1 only.
So in the case of a full dCS stack you take 16/44.1 PCM out of the Transport to the up-sampler on one AES/EBU and then use a pair of AES/EBU from the up-sampler to the DAC to carry your choice of higher rate PCM or DSD. At the same time the transport gives you another pair of AES/EBU to carry the signal from any SACDs you may have.
I’d hope the Esoteric set-up is similar and you can configure the dual AES/EBU output to carry both channels on one. This would also explain why SACD is not available on a single AES/EBU - the Esoteric is the same as the dCS in this regard. Single AES/EBU is limited to 16/44.1 only.

