Although it's nice to have (e.g. HDP-R10), I really don't think DSD playback is a big deal.
Don't get me wrong, I'd like to see DSD support on audiophile DAPs, but, f you're savvy enough to have DSD files, some of which may be downloads (http://dsd-guide.com/where-can-you-find-dsd-music-downloads) but some of which will probably be SACD rips, then you're almost certainly going to be savvy enough to have the knowledge and means to simply convert them to PCM or even drop them down to .flac
Other discussion (not DAP specific)
Edited by Mython - 7/14/13 at 6:48am