Along the lines of additional complications with DSD...
As I understand it, unless you are listening through a DSD-capable DAC, the DSD data is first converted to PCM by your playback software and then the PCM data is sent along to your DAC. While this seems obvious, I feel like anyone who is commenting on the sound of DSD vs. PCM would have to be listening through a DAC which can decode DSD directly in order for any comparison to be valid. Yes, there are big differences in how the
original data is recorded and maybe that changes the sound somewhat, but with a typical DAC most of us have hooked to or computers, your playback is an additional generation removed from that original data. All the .dsf files I've listened to through Foobar sound great, but what my Focusrite interface is "seeing" is a 24-bit/88.2kHz PCM data stream.
DSD-capable DACs are typically much more expensive, as you can see here:
http://www.audiostream.com/content/dsd-resources-dsd-dac-listAlso, check out this comment from the above linked page for those who use the Korg AudioGate software:
http://www.audiostream.com/content/dsd-resources-dsd-dac-list#comment-503186From that list though, it now seems that there is actually one inexpensive option for DSD decoding, but it ONLY does DSD - no PCM at all:
http://schiit.com/products/loki