[jhm731]

http://www.ayre.com/insights_dsdvspcm.htm

[sts9fan]

Valid says who?

[ted_b]

World's first?  Hardly.  This is one more example of the hype of one agenda over the other.  I have had both PCM and DSD recordings, made at the same session to two different mastering decks, for a couple years now. 

Here is one example:
http://www.velutluna.it/index.php?c=7a&l=eng&spc=&id_cat=&pagina=&id=101

I've owned this disc set since 2010 and have commented on it numerous times.  Although now discontinued it is clearly an example of Ayre's misconceptions about their "worlds first" bs.

What do they prove?  Typically they prove where your DACs own sweetspot is, as there are a miniscule number of DACS that playback both DSD and PCM with the same prowess. 

[Phil A]

To me all of these are a waste of time for one simple reason.  We are consumers.  If a record company chooses to make a recording in only DSD and we want a hi-rez version that is our only choice as is the reverse situation.  We also don't control the content they choose to put on hi-rez or how it was originally recorded (or what chain of things it goes through) - analog, DSD, PCM.  We are on a forum like this to get information about hi-rez material and releases.  Also, if you are dealing with a paricular brand of equipment (as noted by Ted), it may not do all formats equally.