Emm labs has been doing what the DS claims since the beginning. Meitner and Emm utilize immediate DSD conversion and up sampling to process PCM and then convert to analog. Obviously Mr. Meitner is doing something right.
In DSD there are no filters needed and a myriad of other advantages to PCM (theoretically).
I currently own a PW2 and have a DS on order. From a technical standpoint, it has the ability to shine. Let's see....
If not, I'm going to Rowland Aeris personally. Jeff hit that one out of the park! But my curiosity for the DS is too much to hold back.