Absolute top tier DAC for standard res Redbook CD

I have to disagree about DSD converting PCM!
The player I just auditioned at home for five days, a Marantz SA-10 converts all PCM to DSD and then uses DSD to make the music unfold.
The Marantz uses a unique arrangement of DSD hardware.
And I have to say the music produced from CDs by the Marantz SA-10 is marvelous.
Even when imported via Toslink from a five disc CD player.
So much so I am buying one ($7000) and have it on order.

No way would I do this if the CDs sounded like SACDs usually do!!!
I own maybe five SACD. and 2500 CDs... I plan on using the SA-10 mainly to play CDs from a separate changer. LOL

As I previously mentioned I think SACD sound strange. And the fact is the CDs played back by the SA-10 sound like CDs, just more detail and a lot better treble

Steve N,
Thank you for your reply and I see the common ground of SET and the D’Agostino amplifiers. Speed and transparency as a shared trait. I find SET unsurpassed in terms of "naturalness ".

George it’s comments such as yours that prompted my DAC comparisons mentioned above regarding R2R vs delta sigma. I respect your perspectives but my direct listening did not match your assertions. IMHO either approach can yield superb results. I don’t hear the delta sigma limitations/flaws as you describe.

Steve N puts the blame on digital filtering and power delivery quality and this makes sense to me. This would cause effects  for both DS and R2R for better or worse dependant of level of implementation and execution.
Charles

Charlie Hansen also agrees. He disliked DSD personally.  He also knew how to filter properly.  George it's absolute statements like your's that turn many off. 

Many of us listen to all designs and products and we use our ears.  There are great designs on both sides.  The way you post, you are saying that any R2R design sounds better than any DAC that is D/S.  Teh only absolute in the discussion is that you are plain wrong.  No one is dismissing the R2R being able to sound world class.  

How about speakers George?  Are you going to tell us a certain crossover design being better than another?  Again, totally subjective.  

As Charles and nearly anyone else who has any audio sense will say, it's all about implementation.  If you disagree with that, then you lose any credibility with most folks I would think.  Your constant R2R gets old.  Very dismissive of even a designer like Steve who most of use feel makes one of the best DAC's available.  I've owned and loved his DAC that was R2R and have been told by many I trust that his new DS DAC is a lot better.  One designer, builds one of each and implants them both in an outstanding manor.  He chose DS for his top design.  I realize you will dismiss him by staying on your R2R platform, but that's not cool as he's ever said that R2R can't make a great DAC.