Drivers aren't related to the dac chip. If d1100 uses the same drivers, it means it uses the same usb to spdif converter. Es9018 and 9028 seems very similar. 9028 probably has more gates as it has improved oversampling and more filters. Added hw seems just a better power distribution which would potentially lower the noise floor but this is more for cheaper implementations I think. Mcintosh gear has good power components to feed the ess chip anyway.
I would take es9018 done right over es9028 that is a rock solid power section with all discrete components, custom i/v converters after the es chip rather than the built in one.
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