As Paul suggests, mostly everything else inside these electronics matters more for the end result sound quality. Do yourself a favor and listen to each and make the evaluation on what you think sounds better. In the end, that’s all that really matters.
Hi,
as already said, the performance of a DAC depends more on the implementation than on the chip used. It is said that the Wolfson ones are harder to implement in a good sounding way but maybe CA has managed it. I’ve heard more good CL implementations but that does not mean anything:
AFAIK PS Audio uses a $5,99 ESS (ES9010K2M) chip in their stellar GCD and this thing sounds like heaven. ESS are normally described as being harsh and over-bright but I can assure you that there is not a glimpse of harshness in the GCD.
So you’ll have to listen to both and then buy a stellar dac