Agree with Macca, when DAC's measure this well (upper end of available measurements) I doubt there would be much in it. I was in the same conundrum. As I don't need any of the additional features the RME offers it was just a case of price/value, where the Soncoz wins hands down. Also thought about offerings from Mytek/Benchmark and the Topping D90.
Now the SGD1 is in my system and I'm completely satisfied (and more) by it's performance. Some reviews have criticised ESS-Sabre DACs for being somewhat bright or thin but none of that here. It is vastly over engineered internally with quality separate power supplies for digital and analogue sections.
The "ESS hump" issue has also now been fixed on all new units.
For the performance the price is excellent.
System 1: - Amp - Musical Paradise MP-701 mk2 - Neurochrome 686
- Source: Audio Technica LP-5 - Custom 6V6 stage - Novafidelity X30 - Soekris 1421 (LPSU) - Custom TDA1541 C3G DAC -
- Speakers: Martin Logan Prodigy's - Subs: - REL T3's -
System 2 - Amp: Musical Paradise MP 303/Custom 300B SET - Custom 6SL7 Pre -
- Source: Pioneer N-30K - SONCOZ SGD1 -
- Speakers: Loth X BS1's - Sub: REL T3 -