I think PCM has more variety of DAC's so someone arguably got it pretty close with their converters. Sometimes when converting you only hear the converters, or the converters color it a way that resonates well with you. What I was looking at was the waveform display between 24 bit and DSD which can be viewed here (1/4 the way down)
http://www.head-fi.org/t/415361/24bit-vs-16bit-the-myth-exploded/795
My main point is that when you're coming from Analog Tape all the color is already there, the converters should be sterile in their representation. If you want color on SACD, get it on the front end with different mic pre's or mic's. That being said, I'm sure Meitner's sound different than Mytek converters, and i'm sure the other compnaies that make DSD converters sound their own way. Ehh... When I heard SACD I was sold.
http://www.head-fi.org/t/415361/24bit-vs-16bit-the-myth-exploded/795
My main point is that when you're coming from Analog Tape all the color is already there, the converters should be sterile in their representation. If you want color on SACD, get it on the front end with different mic pre's or mic's. That being said, I'm sure Meitner's sound different than Mytek converters, and i'm sure the other compnaies that make DSD converters sound their own way. Ehh... When I heard SACD I was sold.