Fast forward a couple decades and I played with DSD downloads vs PCM, as well as on the fly upsampling of PCM - using HQPlayer or DSP that is built into Roon.
My conclusion:
To my ears, SACD/DSD will make otherwise harsh sounding CD/PCM sound smoother, better, more pleasant. BUT, take a CD or PCM recording that sounds excellent to begin with and SACD/DSD simply polishes it unrealistically smooth. Much of the fine texture is gone. Some of the "edge" that the artist intended to be there is also polished down.
Duke Ellington: I found both to be outstanding but the DSD was not quite as dynamic as the PCM
