Microstrip,
Good Point. For context, let's take a step back. There are a lot of guys in this hobby who hate PCM. "It causes fatigue. It has glare. It lacks ease, palpability. It has harshness!" So they get this "newer" technology marketed to them called DSD. This technology takes away a lot of the digital nasties these folks complain about, and this new format also adds "spaciousness".
But, unfortunately, there is no free lunch. By working with a very high up-sampling rate, in addition to taking away these nasties, DSD also takes away "bite", "rhythmic dynamic drive", "PRAT", "muscular deep bass", or whatever you want to call it and replaces it with a "softness", "fake warmth", "softened attacks", and "lacking life" - in comparison to PCM.
My test for DSD gear is Hard Again by Muddy Waters. Unfortunately, DSD upsampling DACs make Muddy sound like a f*cking p8ssy, sucking all the intensity and energy out of his voice, whereas quality PCM DACs bring out the virility of his voice.
Interestingly, I find similar qualities pressing the upsample button using popular digital computer apps with PCM, with anything above 88/96 making Muddy sound like that friggin pussy instead of expressing raw emotion one listens to blues music for. (I don't really know which app, I think it's Roon, but why take up space in your brain with things that suck and you are not interested in?)
Ultimately, there are manufacturers catering to the PCM crowd and those targeting the DSD crowd. People are going to listen and make their trade-offs, accordingly. All I am simply asking in this thread is if anyone has discovered a technical rationale for this difference in presentation. That's all.
If not, engineers really need to get to work and figure this out, as Muddy must NEVER come across sounding like a pussy, no matter how hard the DSD guys claim it is the ultimate digital format.