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Think of the formats this way:
Using a perfect 48kHz LPF, the output of 24/96 audio integrates 2 samples for the output at any given time (not quite, but close enough for now) which gives you a dynamic range of 150 dB
In DSD, that same, perfect, 48 kHz LPF would integrate 60 samples for about 360dB dynamic range. If you move your filter up to 96 kHz, you get 6dB less and so on. At about 320 kHz, you are integrating about 9 samples for 54dB of dynamic range., where the dynamic range of 8 bits is 48dB.
Math, I say....
The only difference is the encoding and the hardware you use going in and out of the real world.
-tINY
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