Now that there are two high value DACs, the Topping D50iii and SMSL D200, and high resolution music files available at reasonable prices, there are HiFi newcomers and new HiFi oldcomers that have an interest in comparing music encoding formats. Here are some of the questions that might differentiate DSD from PCM.
Does the encoding method (PCM vs. DSD/PDM) change how accurately 20Hz–20kHz audio is delivered? Which one measures better on SINAD and how bit depth/sample rate and noise-shaper order actually affect accuracy? Do modern DACs treat the two formats equally. The short answers follow, details and sources are in attachments. The questions are mine. Claude helped with the research.
Does the encoding method (PCM vs. DSD/PDM) change how accurately 20Hz–20kHz audio is delivered? Which one measures better on SINAD and how bit depth/sample rate and noise-shaper order actually affect accuracy? Do modern DACs treat the two formats equally. The short answers follow, details and sources are in attachments. The questions are mine. Claude helped with the research.
- For the same master, a well-engineered PCM file (16/44.1 or higher) and a well-engineered DSD file (DSD64 or higher) can both deliver the 20Hz–20kHz content with distortion and noise far below audibility. Neither file is inherently "more accurate" in-band; the achievable accuracy is set by the recording/mastering bit depth/sample rate for PCM or modulator order/oversampling ratio for DSD, not by the encoding format per se.
- On SINAD specifically, well-implemented PCM almost always measures better than DSD in modern DAC tests, mainly because high-order noise-shaped 1-bit DSD pushes a lot of noise just above the audio band, and that noise tends to be captured in the measurement bandwidth of the filter output. In contrast, for multibit PCM less noise above the audio band is passed through the DAC processing to the analog reconstruction filter. Real DAC measurements (cited in attachments) consistently show this.
- PCM accuracy scales with bit depth per the standard 6.02N + 1.76 dB relationship; sample rate by itself doesn't improve in-band SINAD, it only moves the Nyquist frequency and noise-shaping/dither headroom out further.
- DSD accuracy is set by noise-shaper order and oversampling ratio (i.e., DSD64/128/256/512), not "bits" in the PCM sense, since DSD is 1-bit. Counter-intuitively, real-world measurements show DSD256 often measuring worse than DSD64/DSD128 on common ESS-based silicon — a modulator/implementation artifact, not a fundamental DSD law.
- Modern DACs do not process PCM and DSD with equal accuracy in practice. Most popular delta-sigma DAC chips (ESS Sabre, etc.) run an internal multibit PCM-like path; DSD is converted/expanded internally and generally measures a few dB worse than the chip's best PCM SINAD on the same hardware.
- DAC SINAD does not keep climbing with higher PCM sample rate. It plateaus (and sometimes regresses) beyond 96–192kHz because the analog noise floor — not the digital format — is the bottleneck.
- DSD can sound different from PCM of the same recording due to several measurable DAC-level mechanisms: differing reconstruction/low-pass filter characteristics (typically gentler in DSD mode), the character of ultrasonic DSD noise interacting with amplifiers and speakers, and the choice of delta-sigma modulator oversampling rate. These are real, measurable, hardware-level differences — not mystical properties of the 1-bit format.