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Mark Fleischmann has posted a review of the Essence HDACC DAC headphone amplifier ($699) at Sound and Vision. His conclusions:
“The Essence HDACC is everything a good headphone amp and DAC should be, and then some. The addition of HDMI may be transformative for those looking for a way to get high-res Blu-ray soundtracks into a legacy system. But don’t ignore its other talents. It’s the only headphone amp in this roundup to offer selectable impedance matching, and the only DAC with selectable sample-rate conversion and bypass. It also performs admirably with a variety of headphones.”
You can read the full review here.