George - While I appreciate the sound quality of DSD, I believe that digital recordings are best represented in whatever format they were originally mastered in. So to my ears music that was originally mastered in DSD sounds best when converted to analog directly, and likewise PCM mastered material sounds best when converted from PCM. A lot depends upon the specific DAC being used though, as some excel in either DSD or PCM and may sound better in their best format even with converted files. Nothing in audio is absolute, there are many differing opinions on this topic. I'm not certain about your last question, but I don't think that DoP support necessarily indicates that a Delta Sigma chip is being used. I'm sure someone here will speak up to correct me if I'm wrong about that.