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it almost certainly does convert to PCM

The copy claims it uses 192/24 DACs. These are PCM DACs. I doubt it has extra additional circuits for the DSD bitstream. It probably converts to high rate PCM and uses the same DACs that it has for CDs and DVDs. And it's not just cheap players that convert to PCM- many players at much higher prices also do this.

At any rate, that is all the realm of the designer of the unit and should not be of any concern to the listener. The end result is what matters, not the internal design that gets there.


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