I find there is a noticeable difference in sound between the dac in my Meridian MS600 (which I believe uses XMOS chips) and my Simaudio 650D (which uses Sabre chips).
The Simaudio dac has deeper, more articulate bass, slightly more treble emphasis, more pinpoint imaging, greater articulation, a wider soundstage and more body.
The MS600 has more bloom at the expense of less focused images, is a bit more ethereal, and sounds a bit more "organic" in the way it presents the music as a whole rather than calling attention to any particular component.
I wonder how much of this difference is due to the sonic signature of the chip sets? Clearly the Simaudio 650D is a much better built component with a much better power supply (the MS600 uses a switching power supply) and chassis (the MS600 benefited from extensive vibration control from HRS products).