Oh, I actually think there are lot of failures in your math, but let's go one step at a time. Can you please elaborate how exactly did you get 140 steps?
After that we can discuss your new 1310 MHz DSD standard. I guess we shoud call it DSD8192?
Well one step at a frequency of 2.8 mhz that means one step takes 1/2,8mhz s to come (t=1/f).
So one step take 0,35us to come.
So the 140 steps wilo take 50us to grow up'the level to the max. Because dsd is one bit after the other to grow the level of the signal.
50us means a frequency of 20khz. F=1/t
If you make more steps the time to reach the 141th step wil be more than 50us so it s impossible.
If you make a low level it Ill be rounded to one of the 140 steps.
For exemple for a low level the 50th step will take 17us to'come that means it s less than 50us so it s ok for 20khz.
In dsd for 20khz you have only 140 steps.
In pcm 16 bit you have 65536 steps.
If just calculate 2,8Mhz/20000khz it gives you directly the number 140.
Is it logic?
It seems very strange i agree but that is'how'i'understand dsd.
Dsd one bit at 2.8 mhz is One bit 1 value (on or off) after the other every 0,35 us.
Pcm 16 bit at 44'1 khz is 16 bit 65536 values every 22 us.