The whole idea behind DSD superiority is to avoid the decimation stage in the front end (ADC)-recording stage, and harsh digital filtering in the DAC during playback. Modern DSD DAC provides separate paths, one for PCM, this one goes to 8x over-sampling and steep cut-off digital filter, while DSD bypass these and goes directly to the conversion stage to analog.You can check out modern PCM/DSD capable DACs like Cirrus Logic CS4398 or AKM 4490 data sheet. The response impulse is almost analog in nature and have much lower noise floor up to 15kHz than conventional 24bit PCM. Also note, noise of DSD gradually rises up instead get chopped off abruptly like in PCM. Noise gradually rise up at 22kHz and above for DSD64, while DSD128 will start to rise above 44kHz and so on for higher sampling rates. More info below:
http://www.nashaudiophile.com/analog-pcm-and-dsd/I've been listening and collecting SACDs for almost a decade, my impression of SACD and now DSD downloads are always sound more 'analog' than PCM. DSD gives a excellent micro-dynamic and soundstage, everything seemed to snapped into its space. It is less 'fatigue' compared PCM. Converting PCM to DSD in some way help to reduce the 'hard' sounding of PCM but this requires a moderate processing power.
Also native DSD recording sounds the best, they have the least editing than PCM. Do note, some DSD downloads are actually from PCM master so do check the originality. In the end of day, you have to listen for yourself to make the judge. There's no right or wrong!
