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Does this exist as a plugin yet? Who has it?

Downconverting Direct Stream Digital from 1-bit/64fs to 16-bit/1fs
is not theoretically difficult. Every DAT recorder and A/D converter
has a circuit that does much the same thing. But we needed to
downconvert DSD in such a way as to retain the maximum possible
signal quality in the 16-bit world. The answer was to completely
filter and noise shape the DSD signal in a single stage. T h u s ,
interstage requantizing errors would be eliminated. Aliasing would
be minimized. And ripple would be suppressed. Sony designed a
super-power one-stage FIR digital filter/noise shaper with an
amazing 32,639 taps. This is Sony's real-time Super Bit Mapping
Direct processor.

SB