Just out of curiosity, can you guys use Audacity and generate a tone like 7.5kHz using 44/16 and then do the same using 192/24? I'm pretty sure all of you will hear difference very very well. Don't tell me that it is just one tone, and music contains plenty of tones mixed together, because this way you simply neglect the facts. Simply, if you can hear the difference for that tone, you will hear the difference in the music as well. From vinyl you can play any tone you like without any limitation, because there is no bits and no sample rate - signal is perfect. The DSD tries to be digital vinyl, and when I heard it (on iDSD) first I obviously understood from first few seconds how much are we missing in PCM recordings. PCM recordings could still sound very good, or maybe better than DSD, but you would have to use DAC like DaVinci!