[Andrew Haley]

Audio_Empire wrote:

This is all fine and good, and perhaps you can even hear "some*"
difference, but it still doesn't alter the fact that the Oppo in
question still uses the same SabreDac 32 which converts DSD to LPCM
before playing it,

I don't think so: according to their white paper, they feed the DSD
data into their anti-imaging filter, which runs at a very high
frequency. There's no suggestion that they downsample it to LPCM
first; or do you have some other information?

Why would downsampling to LPCM do any harm, anyway? All the damage
has been done already during the DSD encoding.

Andrew.