Let me see if I can put performance of the PS Audio DS DAC in much simpler terms. Let's take a 1 kHz 24-bit, sine wave and starting with -50 dB, keep lowering the digital signal to see how far it can go:
View attachment 34485
We start OK but by -70 dB we are getting a bit wiggly. By -90 dB (far right), any resemblance to a sine wave is all gone and replaced with noise. -90 dB is 1 bit or 6 dB shy of what CD can do! So the notion that the DS DAC brings out detail in music that is not normally heard is just not right.
Let's see how good it can get using the
Matrix Audio ESS X-Sabre Pro MQA DAC:
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See the amazing difference? Even at -90 dB the Matrix DAC is sailing easily with no noise or distortion.
But wait.... it gets better! Let's keep reducing the amplitude of the signal with Matrix DAC and see how far it can go:
View attachment 34487
Even at -115 dB it has a better output than PS Audio DS DAC has at just -90 dB!!!
Conclusions
There is no way, no how the PS Audio DS DAC is a resolving DAC. It can't even do justice to 16 bit audio let alone 24 bit audio. Its output gets swamped with noise that is far louder than the signal itself at -90 dB or 15 bits. Actual useable range is even lower than this then.
Compare that to the incredible performance of the Matrix Audio X-Sabre MQA Pro. As the name indicates, it uses an ESS integrated DAC chip surrounded by superb engineering. The result is that it does justice to any resolution audio we can throw at it.
And oh, the Matrix Audio X-Sabre DAC costs one third of PS Audio DS DAC! It has a gorgeous enclosure and incredible build quality you can be proud of. No one got cheap giving you subpar parts as is the case with PS Audio DAC.
And oh, be careful in looking at any evidence of resolution using FFT spectrum. FFT sharply reduces the noise in measurements uncovering signals deep in the noise. Your ear does a bit of that but is not remotely as good as an FFT. And regardless, why have a DAC that needs that kind of noise reduction to sound good? Doesn't your brain get tired of all that noise????