My guess is that it has less to do with the recordings and more to Lynn's choice of equipment. His Monachy oversamples and probably has some digital filter built in. This would, in comparison with a NOS design, already results in less dynamics and more noise modulation artifacts and phase issues. So, the difference with a SD dac would not be as apparent as a NOS one. Further, the Monarchy has a proper tube gain stage which will claw back some of the dynamics and contrasts lost with oversampling and filters which presumably led him to prefer multibits over the prevailing SD chips prior to the Invicta. Over our build of several dac platforms, we find that the digital section is not the ultimate arbiter of the final sound. If the implementation is so so, most times the ESS dac will win in a casual listening, it is simply more impressive upfront (like a good new world vs old world wine kinda way). Only when the implementation is good enough, then the difference is obvious. It also takes some training to discern the difference as most people would prefer the ESS sound as it ticks most audiophile checkboxes ie. more spacious, airy, smooth, detailed etc etc. But do they hear the phrasing and inflection from the throat box, the sticks on drum skins, the hammers and bow on strings and all the glorious resonance created that color each performances? Can they hear each individual notes, esp. piano starts and ebb without blurring into one? It took me sometime to get there and to me, this is the biggest difference between high end and the rest and no, you can't get there just with a super DAC chip.
Btw, Resonessence is closely related to ESS as the founder is the brother of the CTO of ESS so maybe they have a better insight or secret sauce into how to make the ESS chip sing given that SD chips are very algo dependent.
Wrt to recordings, we are screwed from start anyways if you really like music. Most of the good stuffs has been done and probably royally f***** up already so we work with what we have. Unless you have deep pockets, or like some members here who have access to unobtainium, and likes to listen to really esoteric stuff from the minor labels then maybe it'll work out. In the meantime, I'll buy all the cheap RBCD from Amazon UK and enjoy the music.