I know I should provide blind test results. Maybe I'll do some rigorous testing at some point.
I've read all the stuff about PCM vs. DSD. I agree that, in theory, neither is better than the other, from an audibility perspective. In practice, perhaps it depends on implementation.
That's why I'm posting this here and not on a general "let's talk about DSD" thread. I think what I'm hearing is due to this particular DAC's implementation of PCM vs. DSD.
I've had this DAC for a while, just listening to PCM, and I was happy with it. But curiosity started to kill the cat. I do all my listening via foobar2000. I've decided to dabble in
https://sourceforge.net/projects/sacddecoder/files/foo_dsd_processor/ .
The past couple days I've configured foobar2000 to convert 44100/16 and 96000/24 to DSD128. Been flipping back and forth to PCM, of course; who wouldn't. Not particularly quickly or rigorously, though. I'm fairly certain DSD128 sounds better. Unlike the countless others who have said the same of DSD, I'll actually describe the difference, and even in non-romantic language:
I can hear around the edges of the sounds more, but it doesn't sound harsh or edgy. It sounds more natural. I think the PCM
implementation is blurring the sound a bit.
Like loose shrink-wrap has been shrunk, so all you see is the object and not the shrink-wrap.
Now that subjective BS is done, back to the technical talk. Looking through the datasheet of the AKM chip, it says the DSD processing respects the SACD specification by putting full-scale at 25% - 75% of the duty cycle. Or something, just my vague understanding. Maybe that's a reason DSD is sounding better; it's more quiet than full-scale PCM. Maybe that means the DSD has more room to "breathe" in terms of the output voltages and the reconstruction filter. Although, I am applying attenuating EQ as a DSP (before the DSD conversion, obviously), so that should make any kind of clipping issues even more unlikely.
I'm using the E30 with the HEDD Audio HEDDphone, which should help me hear a difference, if there is any. Also, I'm using the USB data input and power from the computer via the included USB-to-barrel connector as well.
A flaw of the E30 is the popping on any manual seek or track change. Even when starting a DSD track from nothing playing, the damn thing pops/cracks. DSD is required to be output to the ASIO driver (Windows' outputs don't support DSD, unless DSD-over-PCM [DoP] is used, which I haven't tried and adds extra complication), as opposed to the normal Windows DirectSound output, so each manual operation, in foobar2000 anyway, always causes the device to re-init/re-sync.
I imagine it should be possible for the foobar2000 DSD components to monitor the DSD "waveform" to know when digital silence is happening and wait to change until that. And also, foobar2000 could allow seeks and track changes to
not re-init the device. With these two fixes, the E30's popping, which is documented in the AKM datasheet as a fact of life, by the way, could be avoided.
I'm listening to PCM using the default filter 3, and I'm listening to DSD using the default filter 1. The DSD default stopband starts at 30 kHz.
I've had this device for years, by the way. Now I'm enjoying it even more, since I think it sounds even better.