I don't agree with some things Rob Watts says, but those are very specific, die hard scientific statements about DACs where he isn't wrong, its just extremely hard to proof if he is really right.Check you the posts from Rob Watts about DSD.
Rob is the designer of the proprietary CHORD DACs and he doesn't only create amazing DACs but also shares a lot of his knowledge here in the forum.
https://www.head-fi.org/threads/watts-up.800264/post-15441968
But what he says about DSD is 100% Correct and i agree with that. Thank you for sharing