I've come across several forums where people are saying different DAC chips (Sabre, Wolfson etc.) have different sonic signatures. Sabre DACs are supposed to sound "edgy" for instance.
I'm just as ill informed as the next guy, so as an American, I will not scruple to give you my opinion.
I think that there is something to the Sabre (and AKM and Burr-Brown, etc.) sound, but that has more to with the 'approved implementation' hardware that often comes with them. If you get an ESS DAC chip, there are a few other bits and bobs that come with it in order to make it work well, and rather than muck about with those, most companies just pop them right on the PCB in an approved configuration.
There are some out there that do it differently, I'm told, and that will affect the sound profile, perhaps. I have listened to a lot of different DACs, and while I have found some to be more resolving than others or to have a house sound, component nervosa is kinda like chasing your tail. If the spec is sufficient, and the implementation is good, it will produce an analog signal so purely that your ears will not be able to tell it from one by another maker that is equally good. Do they sound different? Sure, I guess, but the bigger question is how to quantify that when the graphs all look pretty much the same.
I wish I knew what metrics could even be used to define empirically all those glowing terms we love to toss about. Soundstage. Bright vs warm. Instrument placement. Separation. Detail. Even if we could do that, you still have to take the totality of the signal chain into account, and the measurements would have to be taken from the listening position, with all the issues that come with that. At some point, it's like philosophy. Lots of arguing and hand waving for not much, if any, result (and possibly hurt feelings). My advice? Build your system with components that test well and fit your budget. Spend more on your speakers (or headphones). Don't get taken in by snake oil cable salesmen. Buy quality recordings. Listen. Enjoy. Listen some more. If it does not sound right, or grates your nerves, try some other components. See if it sounds better. If you are someone whose auditory system is one of those that is connected to your internal accounting system, buy some Dan D'Agostino monoblocks and Wilson speakers. It'll make you happy. Me, I'm good with the occasional ChiFi signal processor box, early 90's mid-fi gear, and lossless Redbook.
All that said, I have never once heard someone walk into a listening room or clamp on some cans and say, "That is unquestionably an AKM DAC" without seeing the box first. There's a
name for that...