"Will there be a concern for timing issue even when converting one digital format to another digital format?"
Yes, if analog level is encoded as time interval (Pulse Width Modulation). I guess it can be converted from 1-bit DSD stream if decoder can do digital dithering(filtering) at 2.8MHz
One advantage of SACD, other than equivalent 20/96 quality is the fact that DSD in SACD is recorded without antialias filters normally used before traditional A/D converters to prevent aliasing (signal frequencies larger than half of sampling frequency will fold starting at 0Hz). These filters screw-up transient response that plays big role in spacial clues (transients are used by brain for spacial localization). DSD uses no antialias filter preserving original transients. I'm not sure if this advantage is kept while converting to PCM.
Yes, if analog level is encoded as time interval (Pulse Width Modulation). I guess it can be converted from 1-bit DSD stream if decoder can do digital dithering(filtering) at 2.8MHz
One advantage of SACD, other than equivalent 20/96 quality is the fact that DSD in SACD is recorded without antialias filters normally used before traditional A/D converters to prevent aliasing (signal frequencies larger than half of sampling frequency will fold starting at 0Hz). These filters screw-up transient response that plays big role in spacial clues (transients are used by brain for spacial localization). DSD uses no antialias filter preserving original transients. I'm not sure if this advantage is kept while converting to PCM.