Both are just different encoding formats and cannot be used directly to indicate high or low. Standard DSD music uses a 2.8224MHz sampling frequency, which is tens of times higher than the 44.1kHz used by CDs, so there is a claim that DSD is of higher quality than PCM. In fact, the quality of the sound depends on the original recording method and the quality of the mastering. In the case of PCM, 24bits/192kHz has achieved high sound quality. When playing back, the real key is the decoding part of the hardware.
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