I no longer have the high-frequency basilar hairs nor the mathematical sophistication to assess this. But it's a fascinating story about DSD vs. PCM and I'd love to see some expert opinions.
http://www.ayre.com/insights_dsdvspcm.htm
All i will say is that the recordings i've made on Korg MR-1000 in DSD 5.6mhz are the best sounding recordings i have ever made by a large amount.
there's some good discussion about this here.
http://taperssection.com/index.php?topic=173988.0