89-99$??????
oh... that's a nice price, not much higher than the KA1 (although dual 9219C vs single 9281AC Pro ) if i were still in the market for a dongle ... that would be an option
also another option i can see for DAC (and DAP) right now ... would be a HiBy R3 Pro Saber 2022 (dual ES9219) at 248chf which is not much higher than the 209$ (discounted atm from 229$) from the HiBy website
so much options from budget to mid ... but kinda want something else from a Sabre chip... (or AKM)
Go through their site honestly you'll be shocked. They have quad balanced IEMs for 150, slightly better DAC/AMPs for just a tad above this. And they have full blow players for sub 200.
I've never personally owned any of their stuff* but a buddy on a budget got a full kit off a recomendation and it's rather nice. The full copper stuff is really spiffy looking if you've got copper IEM cables along with it and care about that stuff.
If you don't want ESS or AKM ifi makes stuff and sticks to Burr Brown and Astel & Kern will give you cirrus logic. Both are higher end brands.
https://headphones.com/products/ifi-audio-hip-dac-v2-portable-dac-amp https://headphones.com/products/astell-kern-hc2-portable-usb-dac-headphone-amplifier While I like ESS I do tend to agree that they have taken over the market completely with the single and dual configurations. It's all in the execution of it though.
A distant third, and somewhat bonkers crazy stupid option if you don't mind something larger and goofier is to pull a Chord Mojo off ebay. As they rather recently dropped the Mojo 2 back in Feb a lot of people are selling off their Mojo and going for the Mojo 2. There really isn't a change in sound it's more adding stuff like USBC. It's a non stop five star product but it runs hot, is large for a portable, looks goofy as fuck, and only has single ended (no balanced). That it somehow manages to keep getting five stars and is used in audio shows by big name headphone makers to demo units in the 4k+ range should tell you something about it though. This is an FPGA deal though. It's the type of thing that most people are going to look at a laugh at. But those in the know are going to smile and nod. It's complete overkill for most people though unless you want to drive four figure planars on the go and piss everyone in the office off! "What is that thing on your desk. It's a DAC and AMP, looks like a toy for special children. Turn it off turn it off I can hear it through the wall"
*I do have their OTG C to lightning adapter and their C to lightning cable but I wouldn't count those. That said they do exactly what it says on the tin.