I recently did a comparison with a few experienced and knowledgeable audiophiles. I have three versions of a couple titles on my hard drive; redbook CD, 24/192 and DSD. Using my Baetis Revolution II Music server we started listening over the USB connection to the EMM Labs DAC 2x. We started with the Redbook and worked our way up to the DSD with both titles. Interestingly, we all preferred the 24/192 to the Redbook or the DSD!
Next test was to switch playback to the BNC-RCA SPDIF on the Baetis connected with Jonny Wilson's superb Boomslang digital cable to the EMM Labs DAC 2X and use JRiver to convert the DSD file on the fly to PCM. Again, we began with Redbook versions and moved up to the DSD. Again, the 24/192 won, but the BIGGEST surprise was we all chose the SPDIF connection as being superior sounding to the USB connection! As I have written on other threads, DSD can sound fantastic, but old CDs merely converted don't always benefit from the transfer. All analog CDs converted to DSD and new recordings using DSD sound best. However, converting DSD to PCM sounds superb in most cases and the rush to buy a DSD DAC may not be needed. The proof of this is Berkeley Audio whose Reference doesn't offer DSD capability and it is considered by many to be among the most sonically pleasing of any DAC available. There is no standard on DSD files and this could be an issue. For those of you that have a good DSD DAC and a good cable, try this experiment too and see what you think.
Next test was to switch playback to the BNC-RCA SPDIF on the Baetis connected with Jonny Wilson's superb Boomslang digital cable to the EMM Labs DAC 2X and use JRiver to convert the DSD file on the fly to PCM. Again, we began with Redbook versions and moved up to the DSD. Again, the 24/192 won, but the BIGGEST surprise was we all chose the SPDIF connection as being superior sounding to the USB connection! As I have written on other threads, DSD can sound fantastic, but old CDs merely converted don't always benefit from the transfer. All analog CDs converted to DSD and new recordings using DSD sound best. However, converting DSD to PCM sounds superb in most cases and the rush to buy a DSD DAC may not be needed. The proof of this is Berkeley Audio whose Reference doesn't offer DSD capability and it is considered by many to be among the most sonically pleasing of any DAC available. There is no standard on DSD files and this could be an issue. For those of you that have a good DSD DAC and a good cable, try this experiment too and see what you think.