I have been stalking this thread for a long time and feel it is a good time for me to chime in. I have been recording with PCM since 16/44.1 was the state of the industry (it was never state of the ART). Many of the very assertive comments herein about PCM are amusing to me. It reminds me of my earlier days arguing about "the math" with regard to summing busses. Math is math, right? Wrong. Trust your ears.
In addition to my recording session experience I have a good vinyl rig in my control room and have come to the obvious realization that vinyl sounds FAR better than anything short of large tape formats (if you disagree, stop listening to Spotify and MP3s... Your ears are not in good shape). I have wondered for years why recent masterings have left me in the cold, feeling brittle and lifeless, and now it has become increasingly apparent that it is because PCM digital is not *all that*. I am amazed at the comments herein that try to make these sweeping realizations - because of the MATH - that PCM is superior. It reinforces my opinion that few people are even listening anymore.
Between my recording sessions and my desire to archive vinyl I set a course to find the best solution. After numerous attempts at recording vinyl at 24/192 and hearing clear deficiencies I decided to open the options up to DSD again, which I was favoring when SACD launched (though titles never materialized and we were left to believe, again, that we have embraced another superior but poorly accepted format (remember Betamax? ... Probably not, Hipsters). The reality of PCM, for me, was a lost of soundstage and the *air* disappeared (listen to vocals or toms) using even the best options. In full disclosure I do not have a $100,000 atomic clock - but I do use an array of good ADs and balanced power -60/60Hz - which is great at reducing the jitters.
So, I purchased a Tascam DA -3000, which records in DSD, including 2X DSD (5.8MHz). The results are obvious to anyone with trained ears. All math aside (and I am a scientist that embraces math), DSD clearly sounds better than PCM. It is nearly impossible to be able to distinguish between the vinyl source and the DSD recording. I don't know what the motives are for the folks that poo-poo DSD (maybe they just aren't listening?), however to my ears it is night and day different. Blindfolded, whatever, you can easily hear the difference. PCM does not represent analog well. If fact, I use the analogy (which I don't believe I have seen others publish) that DSD *rides the wave* in the same way that vector graphics does, as opposed to pixilated approximations. Illustrator vs. Photoshop. What "looks" smoother? My ears have been trained to the point that I can hear a digital remaster's flaws on vinyl without notice.
If you listen to new recordings - with the exception of good analog-only pathways such as what Dave Grohl (among a handful of others) has followed, they suck. I have many, many original pressings on vinyl as well as their *super amazo- digital remaster* counterparts and without exception the remasters suck compared to the original pressings. It makes me wonder aloud who these *experts* are that try to drive a sword into DSD in favor of PCM. Are you even listening, people? You will NEVER master my work, I promise you. All I can think is that these folks are so lazy they can't give up their digital editing abilities and auto-tune crutches. Virtually ever (Pop and Rock) recording produced in the past twenty five years sounds like crap as compared to analog recordings from the seventies. The advent of digital (mid-eighties) was even worse, but everyone pretty much acknowledges that.
Bottom line- trust your ears. Listen. If you have a decent monitoring system the results are obvious. Don't worry about *the math*.