I would beg to differ. It’s actually very pronounced and numerous studies have shown it to be true.
However, the same studies also showed that although people can hear the difference, a significant portion preferred the mp3!
My Cambridge Audio 851N upsamples to 384kHz and goes through my humble Denon x3300w AVR with it’s “pure direct” mode enabled. This means the AVR acts purely as a power amp and all the processing is done by the 851N. I don’t know if the upsampling to 384kHz (from 48, 192 or 196) makes any difference or not but I do know it sounds superb and that’s all that matters to me. This shows up as “Enhanced Quality” on Roon. Presumably with the same arrangement of using an AVR on Pure Direct the same would apply to outputs of 1536 kHz and DSD 1024.
I would like to add here that the “points” are not converted directly to values in digital world. Instead, a mathematics formula is stored (a function) which reflects the difference between two points. So, a digital signal is a sum of functions.
That’s why there’s no “space” to be filled between two points,. In my opinion it would be more accurate to imagine that the points don’t exist, but only the filling exists.
I’m not sure I correctly explained it in simple words, though…
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