Don’t worry, all of these matters will lead you right back to understand more about the systems being implemented by Walkman and the engineers. It takes a lot of reading and doing research to really understand. Therefore, these followings are for people who want to know more about digital conversions.
So, here is a thread of people DIY project that is using USB receiver interfaces, and directly feeding it toward a Low Pass a filter network, in this case a line-transformers (Walkman has Inductor coils and dampening networks).
This project is called “No DAC”, and I am going to explain why/how.
https://www.diyaudio.com/community/threads/the-best-dac-is-no-dac.273474/
*****All digital processing, conversions, regardless of whether it is being NOS (non over sampling) or OS (Over Sampling), they are a ladder from multi-bit 16-24-32 bits into gradually down to 1 bit stream. This one bit stream will then be fed toward 2 kinds of Filters (Low pass and High pass filters). These filters can be in several implementations, Resistors/capacitors network, inductor coils and resistor, capacitors, or it can also be an op-amps as a low pass filters. But all of them are operating under the same basic principle.
Now, since we got over this. How exactly did the build above become functional ? Pretty easy
1/ a built PC that runs any of the programs that can do PCM to DSD on the fly.
2/ any USB interfaces that has DSD output
3/ follow simple engineering and scope devices to achieve the desires square waves from the input to feed an inductors or transformers. This is low pass filter, and it will give you analog music
So, did I mention #1 as a conversion from PCM to DSD on the fly by the PC ? That is correct. Because if you were simply using PCM function, there is no digital conversion happening. It means that you need to feed these information toward any
external DAC that is Capable of conversion PCM. How does this conversion happen ? By applying ***** as stated above. However, with a differences that depends on the DAC, what is it low pass filters ? Most IC Chips you encounter on the market such as ESS9038Pro requires to have an external Low Pass Filter networks that consisting of Active Op-Amps, and feedback networks with bypass, and coupling capacitors to give you analog signals out . This is called Active Low pass filter implementations
https://www.allaboutcircuits.com/video-tutorials/op-amps-low-pass-and-high-pass-active-filters/
picture show ROHM DAC with recommended implementations from datasheets , red circle is Active Low pass filters that is together with differential and line buffer stage
Back to that “No DAC” project. The saddest Part is that PC and all of it engineerings are involving DC and not much into AC. Noises doesn’t really degrade it the way that it does to Digital to analog signals. So, by using a PC this way (a sigma delta DAC), it isn’t optimized. It does show case the result of all PCM is going to be 1 bit stream of DSD in the end, before it is all fed into LPF and come out analog