Universal Players that do not convert DSD to PCM?

Why do you care? High Res PCM is as good (some say better) than DSD. Also most mixing consoles are PCM, and Sony's design for DSD recognizes this fact of life and makes conversion easy. Listen to the equipment, not to Sony's hype.

Twclark...OK reason. But be sure you research how the disc was made. Most SACD programs were mastered on PCM equipment, and converted over to DSD to make the SACD.

Recorders and studio equipment for mastering is expensive, and no one is going to rush out and buy all new DSD technology when high resolution PCM is as good or better.

Izsakmixer...Thanks for reminding us that analog masters are still around. In fact very many brand new SACD (at least in the classical area) are reissues of historic performances from as far back as 1959 (Bruno Walter/Columbia Symphony/Mozart Symphonies 38 and 40 is one I just bought). However, in all cases that I know of the multitrack analog masters have been digitized, often "cleaned up" in ways that can only be done in the digital format, and mixed in digital format. Digital recording and mixing was with us for LPs, so I recon there must be a lot of digital studio equipment around.

Izsakmixer...I guess I used the wrong terminology, "mixed". I didn't know that you guys distinguish mixing from other kinds of processing. I am going by the markings that I see on CDs, for example "ADD" meaning a digital release, processed digitally, from an analog master. Most of my discs are classical, and mixing practices (pardon the term) may be different.

By the way, it seems to me that mixing would be the one process that would benefit most from digital, because the exact timing would make it possible to combine multiple tracks without the usual multitracking phase bluring problems.

Izsakmixer...Sounds like the people who designed digital mixers did a lousy job. Obviously what you call "delay management" is required. I have not been involved with digital audio (except as a user) but the business of syncing up realtime digital data streams, including sampling frequency conversions, is not that big a deal.