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Thanks! Afaik the LUMIN can convert PCM to DSD on-the-fly, too.
Well, it's all about tradeoffs.
Ted, thank you very much for broaden my horizon. Much appreciated! I guess I understand now about the different DACs and their used chips. I found the DSD-only DACs interesting and understood they will play only DSD-files. But converting "all my" PCM files to DSD with the Korg AudioGate (probably Twitter would close my account very soon after posting dozens of bla-bla messages), that's a work I better avoid. So, the Playback Designs MPD-3 DAC could be the solution? Why I didn't know about these DACs before?
Loading 33,500 FLAC files into the Korg and converting all of them in a session? How long would that take?