ds9kicks
Head-Fier
OK, but we're talking about two different things here. If you delve into the inner-workings of your DAC, it is very likely using a conversion to PDM (pulse-density modulation) in order to produce the analog signal. Another way of expressing this is that, like virtually all DACs, from cheap to audiophile-grade, it uses delta-sigma modulation (conversion to PDM) to produce the analog signal. Not that that's BAD, as it can be done at insanely high sample rates. I just am one who has been won-over by Schiit Audio's "True Multibit" technology, which does away with delta-sigma modulation, using their "unique digital filter" and medical-grade Analog Devices chips. There are very few DACs out their which do not use delta-sigma.I use Neutron. You can switch it to bit-perfect so no resampling.
Read about delta-sigma modulation here:
https://en.wikipedia.org/wiki/Delta-sigma_modulation
Read about Schiit's True Multibit technology here:
https://www.schiit.com/about
and also in the product descriptions for their DACs (not all of their DACs use the Multibit architecture, so look for one that does. The cheapest one is the Modi Multibit, not to be confused with the much cheaper Modi 3E, and it is currently back-ordered)