why not try it both ways and see which one you like the best... I think, in general, that ESS (32 bit) has the upper hand over Burr-Brown (24 bit), but it's probably a personal choice... I am not really sure at that level if there is a big difference, though there is probably a difference.
ESS that is newer or higher in the line I would say is a better chipset for sure... but it's still no AKM4499. Topping has a pretty interesting DAC using the AKM4499 and is reasonably priced, but it's still single channel chipset as far as I know.