OTOH, the fact remains that beyond a certain resolution, the human ear can’t perceive any difference. Just like the human eye can’t actually perceive a difference beyond about 15 megapixels.
There’s no objective evidence that the resolution difference between DSD128 and DSD256 is perceptible or results in improved sound quality.
Whereas it’s important to capture sound or images of a high-enough resolution such that editing the media doesn’t impact the perceptible range.
When DSD experts who actually worked on the format like Andreas Koch explain that DSD256 has no real advantage in playback system, I tend to believe them 