oleg2566, "останній цвях" якщо вас ще не переконало те що вище.
Native DSD Support

Цитата:Supports 2.8MHz (64fs), 5.6MHz (126fs) and 11.2MHz (256fs) DSD

According to AKM, the volume control module and the delta-sigma modulator can be bypassed for DSD resulting in “direct” DSD rendering. The AK4490 contains an integrated low-pass filter specifically for DSD data. The ultimate specified performance for SACD (as described in the Scarlet Book) can be easily realized with a simple external analog filter.
Notice the bypass path for DSD Data. The DSD data is received by the DSD interface and sent directly to the “SCF” (Switched Capacitor Filter) block. DSD filter can be selected at 50KHz, 100KHz or 150KHz cut-off.

Тиць. Доречі, за цим посиланням згадуться й інші мікросхеми з прямим декодуванням DSD, які ви так і не змогли знайти. І ще одне доречі - в "древньому" CS4398 теж реалізована функція Direct DSD Path to On-Chip Switched Capacitor Filter.

Цитата:CIRRUS LOGIC's CS4398 D/A converter which can process both PCM and DSD native formats. The CS4398 features "Direct" mode for extremely smooth sound reproduction of SACDs. In this mode DSD (Direct stream digital), signals are converted to analog signals and routed to the final output stage without passing through any extra processing circuit such as a volume control. This helps to reduce noise across the DSD output signal path.