And yet, virtually 100% of "professional" reviewers, and a lot of other Internet posters claim that this "system" results in better sound than just playing the straight PCM hi-res files (24/192, 24/96, 24/88.2, 24/48 or 24/44.1, whatever format the master is in)
If for comparison full systems (from ADC to DAC) are taken - result depend on implementation of each system.
Like DSD vs. PCM.
I trust only claims after proper testing, where exactly described all conditions and methodic.