Interesting to see the AK slightly outshone by the ESS chip design variant. However, the SMSL SU10 outshines them both. The SU10 is cheaper than the D400EX and about $100 more than the ES, which has a single "new" 9039 pro chip that Amir considers a slightly better performer that two AK top line chips, but not two 9038 chips. Strange product line up with all product specs very closely aligned with cosmetic finish being the biggest attribute difference between SU10. It would appear according to Amir the SU10 might have won in that department too. IMO. if SMSL offered a SU10 unit with streaming capability without losing its intrinsic performance, without significant price increases (they have a good visual display) then it certainly would be a truly new product offering in this very competitive market.