[bathat]

What's wrong wrong with it is simple: The question "Is PCM transparent?" is not subject to taste. It either is or it isn't. If listeners can't tell the difference between a source that is being reproduced from PCM or one that is being reproduced from DSD, then we can objectively state that PCM does not degrade sound quality.

You and I can disagree about whether impressionism is a "good" style of painting. The art world spent a good deal of energy debating that point. That is something which is subject to taste. But if you say "yes" and I say "no" to the question of whether van Gogh created his impressionist painting on canvas, then only one of us can be right. In this case, my insistence that van Gogh didn't paint on canvas would put me squarely in the loony or wacko category.