Yuri Korzunov
Member of the Trade: AuI ConverteR 48x44
- Joined
- Sep 18, 2014
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assuming the record/mastering is the same
This information is known for producers of the recording only.
hardware (headphones) are the same
You can set bit-perfect playback only (transferring of unaltered file content to DAC).
But DAC works differently for PCM and DSD. Even if you use single DAC, that natively support both DSD and PCM. There are different electrical circuits and processings for DSD and PCM.
You are saying in that scenario there should be no audible difference in sound quality between flac and dsd?
Real audible difference may be detected in proper blind test only. Read details https://samplerateconverter.com/educational/hifi-blind-test
But result depend on the several variables again: recording, hardware, software.