Definitely interesting Square. I have not done any listening on a DSD dac (will be getting one in July), so I don't have any opinions, but I certainly have opinions on 16/44.1, 24/96 & 24/192. Simply put I have heard recordings in all of these resolutions better one another, so at-least to me in these there are no absolutes. I will add DSD to that list in a couple of months but I suspect my answer will be similar as I heard some pretty average SACD's in the past.
Cheers,
Sid