outstanding scaler DSD files sound better then CD not mention Tidal Masters.
But why do we assume this has to do with the resolution of the files instead of the performance of the DAC?
For decades audiophiles were told that high resolution data sounded better just because. What if they just didn't play CD's very well to begin with, and now a lot of DACs play CDs much much better than they used to?
I was lucky enough to have DACs that bridged this temporal divide. The ARC DAC 8 and a Mytek Brooklyn. With 96k/24 music they both sounded very good, but with Redbook (44.1kHz/24) the Mytek was still outstanding.
This made me stop and consider that maybe the issue was not the resolution of the music, but rather that the DAC 8 just didn't perform very well at low resolutions.
Best,
E