Few people travel a lot and require DAPs, in countries like Australia. The market for portable audio is small, given that devices are saturated in most households, and the technology itself is as well. However, a love of comparing and considering codec chips like CXD9872, ALC889DSD, ALC1220, and S-Master, AKM, ESS, Cirrus Logic, Qualcomm is found in some audiophiles. The dual DAC boom is a result of LG’s quad DAC history with ESS. Since the chips are not mono, there is no need for dual codecs. DSD recording has never appeared since ALC889DSD ceased circulation. We understand that DSD format alone cannot guarantee good quality. The mics and rec technology are prioritised over the format. For non-portable audio, AKM chips were used in Z1 rather than S-Master, meaning that there is no ‘best’ codec to use. Personally I might prefer IDT… It could be said that implementation is key to the sound. Cirrus is simple, ESS is complex. Cirrus’ CS43131 descended from Wolfson tech i...