I think a more proper comparison would be using both sides' best units. So, what's the best DSD-capable ADC out there? And which one's the best for PCM?
Use them both, and then play the files back on 3 different DACs, like a Vivaldi, an MSB and a Playback Designs.
microstrip,
Assuming no ADC or DAC is 100% transparent, there is no way to compare the formats without taking into account the "signature" of the device itself, no? Do you see a way that the format itself can be compared, isolating the device?
alexandre
Alexandre,
We will never have an absolute comparison and an absolute answer. We can however try to recreate conditions that most people find correct and debate the findings of the people involved. For the encoders I would rely on Bruce and other recording experts and pick a few of their suggestions as the best in each format. For the DACs I would be very happy with your list, but adding a DAC from a manufacturer that feels that adding native DSD would compromise his PCM design, such as the Alpha Berkeley. I would however never make an opinion on PCM based on listening to the Playback Designs - don't you agree with me?