You never know until you measure.
It's not the format,it's how a device handles it,at what conditions,level,etc.
It's easy to measure and decide for yourselves:
Did a little comparison and I was wondering if any friend with better gear here has tested this. Results you're about to see is probably narrowed to the specific DAC but it's interesting to see how it handles things differently. I will not try to decipher the results other that DSD seems much...
www.audiosciencereview.com
Data is data. Bits are bits. As a recently retired software developer I can state that it is more of a pain to recombine an incoming stream of bits and deal with a lot of bit twiddling than to deal with bytes and words of data.
The only time dealing with 1 bit at a time makes sense is when you need to monitor something that is on or off or setting some condition. If we need 16 bits to represent a sample of the audio, then give us 16 bits. Or 24 if we are recording the audio and need to modify it.
There is no benefit to complicating a job like this by requiring extra steps. Just because something can be done this way doesn't make it a good idea or beneficial in any way.
Sampling millions of times per second like DSD is one of the most ridiculous things I have ever heard of. Very inefficient and just a ton of wasted data. Does everyone understand that DSD has to be converted to PCM to actually do anything useful with it? Working with it in PCM format and then saving it back to DSD never accomplished anything and can't improve the sound.
CD quality sampling at 16/44.1 means you are getting a 16 bit sample 44.1 thousand times per second. There is no useful data between those samples since we only need to capture frequencies that humans can actually hear and discard the rest. That is a solved problem.
Does the 1 bit processing somehow improve filtering? No. We can already filter out all the unwanted noise to a point way below audibility. 1 bit is a fraction of a useful sample and has to be combined with a series of other bits to represent a moment of time. 1 bit only allows you to say move the sample up or down by 1. Yes, you can do that millions of times per second but you gain nothing by doing it that way.
This looks like a gimmick designed to appeal to audiophools. Snake oil. People like PS Audio are probably already fast at work on their own version of this since Paul believes DSD is somehow better than PCM.