Actually - while what you said makes perfect sense - it's also wrong (in terms of what you're hoping to achieve). Unfortunately, it's virtually impossible to do a "simple" comparison between DSD and PCM, and here's why:
WHENEVER you convert a file from PCM to DSD, or from DSD to PCM, the conversion process is not a simple bit-perfect conversion - there is always digital filtering involved. In essence, this means that there's no way you can ever have "identical PCM and DSD copies of the same content" to compare. If you start with a 24/192 PCM file and convert it into DSD, the DSD file you end up with will be slightly different depending on which converter program you use and what options you pick; likewise, if you start with a DSD file, and convert it to PCM, the PCM files you end up with will sound slightly different depending on what converter and options you use. (I heard a demo of two files, both converted to 24/96 PCM from a DSD master, using Korg Audiogate and Weiss Saracon, the top two converter programs, and they absolutely sounded subtly different. The difference wasn't huge, but it was at least as large as the difference between either of the PCM conversions and the DSD original.)
Even if you were to start with an actual live performance, and record it in both PCM and DSD, using the same microphone, preamp, and recorder for both, you would
STILL be comparing the differences between PCM and DSD
WHEN RECORDED BY THAT PARTICULAR RECORDER. And, of course, when you purchase a commercial DSD file or high-def PCM file, both have been "mastered" - and not necessarily handled the exact same way. Likewise, if you were to play a DSD file on your Oppo, and configure the Oppo to convert to PCM, it wouldn't necessarily sound identical to a PCM file you got by converting that DSD to PCM using some
OTHER device or software.
Likewise, if you started with some digital audio file in some third format, not directly equivalent to either, then converted it into both DSD and PCM versions, you would be comparing both the formats themselves and the colorations of each of the two conversion processes - which, of necessity,
WILL be different.
I'm not trying to be discouraging here. It's just that, in this particular case, you can never get rid of all the other variables. About the best you could do would be to prove that, in a particular situation, and with particular equipment,
NO difference was audible. (If we know that there are indeed slight differences in the content itself, but we can't hear any difference at all, then we have pretty well proven that
NEITHER the differences between the two files
NOR the differences between the two formats are audible. But, if we do hear a difference, we can't know which variable is causing them.)
In fact, there's even a third variable. Since the optimum reconstruction filters for DSD and PCM are slightly different, it's also quite possible that the DAC we happen to be using for the comparison might itself sound better with either PCM or DSD content - not because of the format itself, but because the design of that particular DAC is better optimized for playing one or the other.
Quote:
I'll suggest that there is a practical way to ABX double blind test DSD versus PCM audio.
At least, if one starts with the assumption that if DSD audio at sufficient sample rate is superior, and that a PCM ADC/DAC loop would degrade or otherwise affect the sound audibly.
At least one commercial ABX switch box is available with line level and amplified level switching. It would be trivial; given the resources to purchase, rent, or borrow such a switch box; to test a DSD file output to a DSD DAC, and ABX compare with and without the PCM ADC/DAC loop.
If a difference is clearly audible, this would unequivocally demonstrate so.