ralphpnj wrote: 
> The claim is not that the converted files sound "different" rather the
> claim is that the converted files sound "BETTER", whatever that is
> supposed to mean (possibly some veil gets lifted or some window gets
> opened or the blacks get blacker or the silence gets quieter or the
> rhythm gets more rhythm etc. - you know all that typical worthless
> audiophile mumbo jumbo).

That's exactly what I mean .

All equipment can do afterwards is making their source sound less bad ,
nothing can sound "better" it can at best not add or distort more . 

However what Sony migth have done is a very good product for converting
DSD that is less god at handling PCM .
In an imperfect world it can be that DAC's and similar handle different
formats differently ! 
But that does not sell product " our products internal signal chain
works better if it's always feed DSD " in the hands of marketing it's
gets turned into "its sounds better" :)

OT my own equipment does have built in sample rate conversion I *think*
it's sounds slightly different ( not dbt yet ) so the effect is not
unknown ,there are probably more examples .

Even more Off topic .

The popular idea of resampling to 24/96-192 on the server IMO only have
3 explanations .

1. Placebo
2. The conversion algo adds euphonics 
3. The DAC itself or it's filter works better feed at this sample rate
.

My personal favourite is 2 . Very contorted choice of filter algo
extreme minimum phase filters that actually alters the extension in the
treble audible and that's all we hear .



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