You would just have to match the levels properly when making the comparison. It's not hard.
You would be in a better position to judge this claim if you had the equipment at your disposal. So far I've had an 100% success rate with people who I've recommended doing things this way.
Once again the impressions of Madfloyd's system with native PCM vs resampling to quad DSD with HQplayer. This is with the ESS 9008 chip:
Native PCM being fed to the DAC:
"After three ibuprofen tossed back with three cups of coffee for good measure, I wanted to run some experiments to see how the DAC was performing. First, I wanted to hear how the DAC sounded at native PCM rates without upsampling to DSD. Here we learned that the DAC is clearly designed for DSD.
The native PCM rates resulted in a collapsed sound stage with a loss of dynamics. In fact, if I had only heard this DAC played at native PCM rates, I would think it is a rather poor DAC."
(Native PCM meaning no HQplayer filters, no resampling PCM to DSD with HQplayer)
With HQplayer filters resampling to quad DSD:
[snip]
Another poor result by the sounds of things
Next we will have a major publication doing a review on the new Lamipzator Euphoria DSD DAC using the NUC based streamer from my streamer thread, and HQplayer.