On the subject of whether people can hear a difference between DSD & PCM in a double blind test:
https://www.researchgate.net/public...ution_recordings_in_PCM_and_DSD_audio_formats
The link is to an AES paper which is free to read and/or download.
People can discern a difference, and they express a preference too.
Personally I listen to PCM because it's supported by all my playback devices whereas DSD is supported on most but not all. I have no idea if I could hear a difference or subsequently prefer one or the other; I don't have the facilities to perform a proper DSD vs PCM blind or abx test and I'm not much bothered either way. I think well presented 16-bit 44.1 KHz sounds really fine.
Some persistent themes throughout this thread:
Nobody makes SACD discs, it's a dead format. Not true. I mostly listen to classical/orchestral/choral music. Several (many?) "Classical" labels sell hybrid SACD/CD discs by default so without seeking out SACD I found I had accumulated a lot of these hybrid discs. In fact one arrived in the post today thanks to the magic of ecommerce. This leads onto the next point:
SACD is hard to rip and requires special hardware and software. Not really. I bought a used Sony BDP-S390 Blu-ray player which supports SACD. It cost me £22 (about $28 US). By reading the hideously badly organised thread
https://audiophilestyle.com/forums/topic/28569-sacd-ripping-using-an-oppo-or-pioneer-yes-its-true I found I could write a simple script to a USB stick and then use a free application, sacd_extract, on my PC to extract the DSD (stereo, multichannel or both) to my PC. This gives unencrypted DSF or DFF (as you prefer) files to use or convert as you wish.
I can't claim to tell the difference between my DSF files, the derived 24-bit 88.2 KHz flac, or the original red book layer on the discs, except for the slightly lower level of the flacs converted from DSD! But people
can tell the difference and so claiming that this is impossible is not useful or objective or sceptical, it's just silly. The difference in formats makes home abx testing DSD vs PCM impractical or impossible for most people, and the paucity of such tests doesn't mean there is no difference. The AES paper referenced above is a good read and very thorough, so far as I can tell.
Anyway, I'll now sign off and return to listening to my new hybrid SACD...or the red book rip....or the DSFs...