DSD is 1-bit high resolution audio stream. Unlike traditional PCM, DSD has minimal bit depth with higher sample rate and sigma-delta modulated stream. Digital DSD, SACD decoder audio is converter audio stream from DSF, DFF, SACD ISO files to PCM multibit format. The decoder inside like to DSD DAC (digital-analog converter).
How we note above the decoder inside like to hardware DAC.
DSD digital-analog converter simpler apply than "native" (voltage matrix) PCM decoder. Especially for sample rate 44.1 kHz. The decoder inside has 2 voltage steps (-1 and +1) and less (than PCM's) slope low frequency analog filter.
HD audio converter for DSF file format AuI ConverteR 48x44
(input DSF/DFF/ISO supported in Audiophil-E,
full DSF support in version PROduce-RD)
adjust sample rate and gain DSF
Most hard in realization is 44 kHz sample rate filter due steep slope.
Less slope filter for DSD allow simpler achieve less filter's own distortions.
Of course, for resampling DSD to 44.1 kHz here no advantages.
Both these features allow simpler improve quality than for PCM DAC.
As rule now all modern PCM audio DACs have DSD DAC inside.
Quality of the decoder primarily defined by filter.
Filter has contradictory features:
1. Conversion artefactsand sigma-delta modulation noise supression.
2. Filter's own ringing artefacts.
3. Linearity of phase.
4. Number of calculations (time performance).
5. Precision of calculations.
1. Plug-ins and other external connected modules.
2. Modules builtin inside audio software.