As the title implies, I’ve been very busy the last couple of weeks. Still am. But here’s one thing that I reckon is interesting: an Audio Engineering Society Convention Paper from 2004, entitled ‘DVD-Audio versus SACD: Perceptual Discrimination of Digital Audio Coding Formats – Listening Comparison Test between DSD and High Resolution PCM (24-bit / 176.4 kHz)’
It’s well worth a read, but to cut to the conclusion:
These listening tests indicate that as a rule, no significant differences could be heard between DSD and high-resolution PCM (24-bit / 176.4 kHz) even with the best equipment, under optimal listening conditions, and with test subjects who had varied listening experience and various ways of focusing on what they hear. Consequently it could be proposed that neither of these systems has a scientific basis for claiming audible superiority over the other….
Though less readily formulated with mathematical equations, the high level of frustration felt by many subjects during their tests left quite a strong impression. These people, for the most part, were well accustomed to critical listening on a professional level, but they found that they could not even begin to recognize any sonic differences.