It seems to me that the reasoning I am reading confuses SN ratio with resolution. If you take a poor resolution system and push the noise out of the audio band, it reduces the effective noise but I don't see how it increases the resolution. To duplicate the true mathematical resolution of a 16/44 PCM recording (CD) with DSD it would seem to me you would have to produce a PWM pulse train with 2 to the 16'th power (65536) different possible widths at 44.1khz. This would require a sample rate of close to 2.9ghz. About 1000 times what is used for SACD. SACD would seem to have a true resolution at the upper end of the audio band equivalent to 6 bits at 44.1khz. I don't have many SACD's or DVD-A's and my Marantz universal player isn't the most expensive thing you can buy but in my limited sample the DVD-A's that I have made from 24/96 FLAC files from HDTracks sound better to me than the SACD's I have purchased. The SACD's sound wonderful from the bottom all the way through the upper mids but they have a slight bit of HF weirdness that reminds me of inner groove distortion. Maybe that's why the analogue aficionado's seem to like this format?