From the webpage:
Convert any source to DSD
Personalizing sound with the new DSD Remastering Engine. Offering double the conversion accuracy of previous models, the new DSD Remastering Engine let you convert all PCM music sources into DSD 11.2 MHz. The technology uses FPGA (Field Programmable Gate Array) to convert any signal into the DSD sound format.
https://electronics.sony.com/audio/audio-components/hi-res-audio/p/tazh1es