judmarc
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but at the same time no delta-sigma device is genuinely bit-perfect due to dithering.
True. I'll only add that even prior to the SDM step you're not technically "bit-perfect" (in my possibly mistaken understanding of the term) if you've done oversampling/interpolation. You can still retain all the original samples (along with the newly interpolated ones) through the oversampling/interpolation step, though.