http://losslessaudiochecker.com/

[voodooless]

I asked about necessity because if someone has a "humped" DAC

That isn't exactly an argument. The ESS hump is just an implementation problem and is very specific to these ESS DACs, not a generic DSD vs PCM issue.

 

[Sokel]

That isn't exactly an argument. The ESS hump is just an implementation problem and is very specific to these ESS DACs, not a generic DSD vs PCM issue.

Of course is case specific but not isolated by all means.
Older ones were worst and newer ones (review pending! ) are not exactly free of it,they just have it deeper and surprisingly DSD does even better.

All things being equal (specially the master) I don't see any other benefit.