Directstream dac converts pcm to dsd inside . There are few dac doing this like esoteric and marantz sa10 CDP. The idea of converting pcm to dsd is as bad as dsd itself. Once converted to dsd, the small depth cues of pcm are already lost and music sounds softer. This is what these dacs want to present to consumers. There is a YouTube video by 'in pursuit of perfect system' where in they play tears in heaven by Eric Clapton from his live album. They have used different dac. Coincidentally both tt1 and directstream videos available. Even on YouTube video playing on phone you can listen better transients and free flowing music on tt1 video. Directstream presentation is lot softer and you can clearly listen the loss of depth cues with directstream with headphones. I have that cd of Eric Clapton since many years and can clearly tell that it is far from softer sounding.