False. There's DSD to SDM or PCM conversion going on in even suboptimal AKM/ESS implementations.That's just marketing talk from akm side and nothing more.
All these modern chips are multibit desta sigma designs.
AKM actually supports... direct DSD allowing modulation and multibit bypass. This may measure worse when fed unadulterated DSD. If one is running HQP filters then this is the preferred DS chip family. Some OEM's may disable this feature for whatever reason while another with the same chip allows bypass.
Non bypass AKM flagship does 7 bit multibit DSD processing with filtering and lower noise due to the modulator being offboard.
ESS has been explained to run 64 parallel 1 bit modulators allowing for differential digital volume control. It's a "multibit" approach to native 1 bit sampling.
It's not marketing when their approaches are core to their technology and in house reconstruction filters. Whether anyone cares or it sounds better/worse is up to the consumer.
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