“These listening tests indicate that as a rule, no significant differences could be heard between DSD and high-resolution PCM (24-bit / 176.4 kHz) even with the best equipment, under optimal listening conditions, and with test subjects who had varied listening experience and various ways of focusing on what they hear. Consequently it could be proposed that neither of these systems has a scientific basis for claiming audible superiority over the other. This reality should put a halt to the disputation being carried on by the various PR departments concerned.”
You can take what you will from this study. It was done over 14 years ago and many things have changed…improved…over that span of years, but the essential premise of this study has remained the same. When audiophiles, equipment manufacturers, reviewers, and publications say that they can tell the difference between DSD 64 and high-resolution PCM recordings, chances are it’s not the format that they’re hearing but the nature of the production process associated with each version.
Perhaps there is no sonic difference between DSD (at any multiple) and high-resolution PCM. If that’s true, then I believe that PCM deserves the spotlight because it doesn’t suffer from the lack of tools, the ultrasonic noise, and file size inflation. It might be time to relegate DSD to “also ran” status and get back to making better sounding records.