"There's a lot of buzz about DSD, talk of CD's demise, and music offered in various PCM formats from CD-quality up to 24/192. What's a person who cares about the quality of their music reproduction experience to do? And the answer is, listen. I got the idea to listen to various files in different resolutions and formats after receiving some comments on my Mytek Stereo192-DSD DAC review asking about double rate DSD or 128x DSD. Namely, is 128x DSD better than 64x DSD. It sure sounds better, mathematically! But the only way I know to figure out if one thing sounds better than some other thing is to listen. So that's what I set about doing."
"Where does this leave us? Well, there's the pesky issue of the quality of the original recording which obviously trumps all of the above. Then there are all of the variables, some of which we've touched on here, which makes drawing any firm conclusions potentially misleading. But to my mind when speaking in generalities why not go for ideals? Sure CD-"quality" can sound really good but higher bit/sample rate PCM and DSD can sound better. How much better will come down to the quality of the recording, the quality of the transfer, the playback chain, and your listening habits and preferences. Better still, if you value music first, all of this takes its rightful place in line."