https://www.theverge.com/circuitbreaker/2017/8/28/16214086/lg-v30-ess-sabre-quad-dac-specs-ifa-2017

The final piece to LG’s V30 puzzle — after the bezel-starved 6-inch OLED display and amped-up camera capabilities — was always going to be a return to LG’s strength of audio processing. Today LG has confirmed that the widely lauded Quad DAC system of the predecessor V20 is returning in the V30, now with an upgraded set of customization options. Powered by the ESS Sabre ES9218P digital-to-analog converter, LG’s audio system can rival dedicated portable music players, and it marks the diametric opposite to Apple’s “go wireless or go home” approach to portable audio.

New digital filters will give V30 users an even better sound by improving the arcane-sounding “pre- and post-ringing of the impulse response.“ Basically, the sound should be that extra bit more precise and faithful to the music. LG is also adding preset options for tuning the sound to your liking. The default is “Enhanced,” because, well, LG’s audio really does sound better than that of any other smartphone out there. The other choices are Detailed, Live, and Bass modes, each tuned slightly differently to account for your desired output.