These post gave me the impression that differences in sound was the thing you are worried about when changing the DAC chips in the product:
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Yes, the AKM chip - in as far as it's implemented within the surrounding analog circuitry by RME - does sound "smoother" and I can say that on the basis of three different AKM products from three different mfg's. (Teac, RME and back in the day Slim Devices) compared against various ESS chip implementations, mostly 9028 and 9038 (Oppo, MyTEK, Topping, and more) and many of which in the same 'systems'. But that could be the other electronics.
As far as the impression, no of course I wouldn't think that the human ear (or ears as old as mine) could possibly hear the difference when we're talking about this bit depth w/ both of the AKM chips that RME has used. But I'm pretty sure there are measurable differences. Amir's post that was linked to above about the ADI-2 v.2 didn't make that abundantly clear to me, so I'm sure I read it somewhere else as well (or another user posted his own measurements somewhere).
The comment about it being "smoother" was meant as the AKM chips, plural, in my systems have in fact sounded slightly smoother than the ESS chips in various other DACs I've tried, but I haven't messed around with any digital filters nor do I recall which filter was used when listening to each product, so as an experiment it's entirely subject to lack of controls.
My only real point to start off this conversation was that well before the fire at the AKM plant, RME had already swapped the DAC chip with one that has a higher model number into the ADI-2 and not publicized it. I therefore conclude or at least surmise that they had a good reason for doing so. Maybe if I look around I can find an explanation.
Edit: Welp, that was easy.
https://www.audiosciencereview.com/forum/index.php?threads/rme-changes-dac-chip.24736/
Most of that post is related to post-fire chip swapping and comparing the ESS9028 (I thought they used the 9038 now?), but he does say the following:
"The ADI-2 DAC was initially based on an AK4490, later on the AK4493." and I don't know if RME has said why they did that. But again, probably for a good reason, no?