The LG V10 didn't use a 32-bit ESS SABRE qDAC. LG used a basic non "quad" dual channel ESS DAC with a add-on X-Vrms amp to push high impedance headphones. The Reference 32-bit ESS SABRE ES9018 qDAC from ESS wasn't invented yet. The 32bit/192Khz ESS SABRE ES9018 qDAC and 2Vrms 3.5mm jack was debuted in the LG V20. But, regardless the audio was much better than any phone before it, and most after, other than LG. The newest phone with a 32-bit ESS qDAC is the ROG Phone 5. It definitely lacks in other key areas. Going back to the V-seies. The V20 was the first phone to have BAND 66 support and Android 7 out of the box. Though, it was the last to receive Android 8. Almost 3 years it took and after much backlash. I think slow software update cycles are what let to LG's smartphone business to take a dive. Its the reason i went to a Unlocked V40. But, again i was let down by having no support. The Unlocked (QA7) V40 is the only V40 not to get Android 10, while all the other carriers, including T-Mobile which are known for slow LG updates gave the V40 Android 10. But not the Unlocked one. ....? I was so confused and kind of mad, because i bought an Unlocked LG V40 phone specifically to receive updates faster and basically got let down, yet again. I specially asked LG why would you not update one of your best Unlocked phones and give carriers the privilege when you charge more for the Unlocked models. That basically sealed the nail in the coffin for me. I did just pick up a brand new V60 for $400. Since i'm an audiophile i'll use it as a media player but, keep other brands as my #1 phone to use. Sorry LG but you lost a lot more loyal fans way before you decided to quit. Losing 5 to 6Billion over the last 5 years and still continuing to make phones was a great thing you did for fans but, not supporting them was a mistake. Waiting till the end to create a software center was useless. If only you would've listened to your most loyal fans, you'd still be in the smartphone game today. I'm sure LG will stay afloat. They make the best 4K120 P/O-LEDS and plenty of appliances but, smartphones could've been way better.