As an aside, the Tascam 3000 machine makes dsd and pcm recordings that sound the same when played back with its on-board converters.
If one takes the dsd stream out the back of the Tascam using the SDIF bnc outputs and plays back via a good dsd d/a converter, there is a slight difference.
But not much of a difference.
Meanwhile the engineer spent $9000 on the dsd d/a converter to hear that little difference.