Playback designs MPD-3 vs Ayon Skylla

Good choice Sidvee. I currently own a Ayon CD-5s (which btw is currently on the 'Gon for sale) which is based on the Skylla 2 dac (essentially a Skylla 2 with a transport). The Skylla 2 dac is one of the most musical & musically accurate sounding dacs i've heard; my previous model CD-5 replaced my reference Vimak DS-1800Mk2 dac. The Skylla 2 can handle high res pcm files up to 24/192, and really more than 95% of your music will be in pcm, so for the money you're doing well. And if you still want to enjoy your sacd's, you could look for a good 2nd hand Sony XA-5400ES with the Modwright Ultimate Truth mod. That is a bargain 2nd hand & a giant killing sacd player.

Thank you Doggiehowser & Melbguy1. @Doggiehowser, I believe that the SkyllaII has an analog volume control, however I have a Lamm ll2.1 deluxe pre, so unless, in the unlikely event that the skylla beats the lamm in SQ, I will continue using the Lamm.
My CD listening has really tapered off, I am listening mostly FLAC's and WAV's off my computer. And as Melbguy1 rightly pointed out most of the files are PCM. I also have a Oppo BDP83 that is getting scanty use in my HT as even there I am using digital files of movies played back by my AC Ryan Media player. Plan to use that as a transport for ocassional CD playing and for the few SACD's I have.
Cheers,
Sid

But the pd does upsampling to dsd taking pcm to dsd.

Yes. The designer feels DSD2x sounds better and you design the analog section to only filter for DSD - simpler and sounds better.

You'll find that EMM Labs and now PS Audio are also on to the same thing.