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Sorry - even Wikipedia says so

"Because of the nature of sigma-delta converters, one cannot make a direct comparison between DSD and PCM. An approximation is possible, though, and would place DSD in some aspects comparable to a PCM format that has a bit depth of 20 bits and a sampling frequency of 96 kHz. PCM sampled at 24 bits provides a (theoretical) additional 24 dB of dynamic range."


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