Paul never said or implied that the DSD ADC processs has “zero“ effect on the sound. The DSD ADC process is subject to implementation and Grimm Audio, dCS, Meitner, Digital Audio Denmark, Mytek, Prism Sound, Neve, Genex and Korg DSD ADC‘s all have their own sound.
I've had/have every one of these ADC's mentioned at one time or another (plus others not mentioned). I've done shootouts just like Mike, and with Mike. You also have to realize where Paul is and who he associates with, whether this is out of convenience or not. Sure he is a DSD fanboy.... as I am. But I know the limitations of each format and have worked extensively with all of them. Everyone is entitled to their own opinions. It's not gospel. You don't need to drink the Kool-aid. Paul has something to sell. Remember all the hoopla that came from Waldrep? You need to have worked extensively with each format to get the best out of it. All formats can play on a level field if one heed's the limitations of that format and carefully selects the proper tools to needed for the job!