It’s going to require a bit more investigation … especially given the 14-trillion configuration options this thing has, but my first pass at measurements on this thing are, well, concerning (even when immediately compared to properly-correlated re-measurements of other units, for reference).
Jitter, alone, inferred (pure 12 kHz tone @ 48 kHz) or J-Test, just as a USB-DAC is, well, a cluster. I think the only thing I’ve ever measured that was worse was the Audio-GD Singularity S19 (which still holds the record as the absolute worst-sounding DAC I’ve ever encountered). Haven’t gotten to measure this via Bluetooth yet …
Curiously I think the ES100 actually sounds pretty good. I like it. As a whole. A lot. No regrets about buying it.