Ah, thanks for the correction!
If I fail my future blind-test between my DAC and the ODAC (very likely), then I'll try another one with 24/192 upsampling versus 16/44.1 native.
The meyer & moran study was inherently flawed & statistically impossible according to this discussion, so I don't consider that survey valid for 24/192, DSD, or DAC transparency.
It may have tested A/D/A transparency, since one CD was the original, and the other went through an A/D/A loop, but both CD's were played back through the same equipment, in other words you may as well prove the transparency of mineral water and tap water drinking both mixed with Coke.
I haven't read it unfortunately - maybe I will sometime, but your analogy makes no sense. If the DAC was transparent how could it possibly matter?
Furthermore I would not trust the arguments of people who have wasted their money on a failed format.