I just can't help but give my input on this issue regarding DSD vs hi-res pcm files. I know it is a controversial topic but I feel there is a lot of misinformation on DSD.
Firstly, from my understanding, a lot of DSD files are originally from PCM. Of course, there are some music natively recorded in DSD. That is great. Secondly, you cannot compare a natively recorded DSD file with a ANOTHER recording in hi-res PCM. The variable is in the recording. To be fair, you need to compare the same recording - in different formats.
Now try this : Get hold of a natively recorded DSD file and convert it to 24bits 96/192khz. Compare it with your AK240 or Chord Hugo. Do make sure that both files are volume matched. If using Foobar2000, make sure you set it up correctly to play DSD. Do you hear a big difference? I seriously doubt so. I have tested this on the AK240 and Hugo. To my ears, there is hardly a difference. A friend of mine who tested DSD vs PCM also found little or no difference. Noticed that I used "hardly a difference" and "little or no difference." This is because I believe that our minds can play tricks on us and we are naturally biased. We want to hear a difference. So the best way to test this is to do a blind test. If you can consistently pick out a DSD file over the hi-res PCM from the same recording, then good for you. You have golden ears.
Please understand that I am not saying that DSD is inferior to hi-res PCM. To me, it boils down to the recording. I have DSD files that are only so so in terms of sound quality. But I also have excellent DSD files. The same with PCM files. I am not sure if there are players that are configured to play DSD files better than PCM. I certainly hope not.
Peace to all