agreed.
I can't see any credit to the arguement that the method of digital encoding, be it DSD or PCM will have *any* impact on making the gear used to actualy do the recording in one way or another.
In fact, logic tells me that the higher the resolution,. the more of these little details will become presnet (details of mic type, location, stereo method, analog front end..etc).
as the resolution goes to hell, then things start to equal out.
for example....how much difference will you hear in a $200 recording rig vs. a $2k rig if you mastered at 128kbps MP3?
probably not much.
but, take those same rigs and record at 24/96 or DSD and then you'll notice.