PS Audio Perfectwave DirectStream DAC - It upsamples all music to DSD

Thanks to the friend who lent me his PS Audio Perfectwave DirectStream DAC so I could review it. The DAC had the latest firmware installed.

Gear mentioned:
Soundaware D300REF network streamer. Connected via I2S to the PerfectWave DirectStream.
Audio-gd Master 9 headphone amp/pre-amp.
Audio-gd Master 10 integrated speaker amp.
Schiit Audio Yggdrasil Analog II DAC.
Chord Hugo 2 DAC/headphone amp.

Headphones:
Focal Utopia
Meze Empyrean
HiFiMan Susvara

Speakers:
Focal FS247

Interconnects (DAC to Master 9):
Van Den Hul The Mountain 3T
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Also thanks to MASS-Kobo for lending me a couple of studio grade microphones to do my reviews with. http://www.masskobo.com/e/info-e.htm