> the HTC 10 or LG G6, both of which feature a high-quality DAC (24bit and 32bit respectively).
LG have been daft with the G6. The Korean version gets the dog's bollocks ESS DAC, the yanks get wireless charging, and Europe gets neither. So, no, the version of the G6 that Reg readers might buy doesn't the 32 bit DAC. Annoyingly, Europe never got the LG V20, either - again a phone with ESS in it, and saner than the modular G5.
Note: it isn't that the DAC is 33bit that makes it good, it just happens to be a feature of what is widely considered to be very good sounding chip from ESS.