If you converts PCM to DSD it may not be that goodm which is what DS DAC does. Many who prefers PCM over DSD are because they are not listening to pure DSD recordindg/files:
1. PCM converted to DSD via computer or like DS DAC
2. The original recording is low Res PCM 24/96 and converted to DSD by recording company
Best way to do DSD is to use native DSD files that are originally recorded as DSD, with minimal processing (e.g. no complete conversion to PCM). Then probably should be played on a Dedicated DSD DAC that use DSD circuit. I am not sure Signa Delta chips are that good for DSD, though they tend to do better than PCM.
I will do more comparison between hi RES PCM (blu-ray audio) and DSD (SACD) from my oppo 95 and see.