I convert DSD downloads to DoP for playback on the Perfect Wave Transport.
When a new track starts there is a click heard. Not that loud but definitely audible.
So, who is at fault?
The original download?
The transfer to DoP?
Or the DS?
Converting to DoP may be a problem: DoP encodes DSD as the bottom 16 bits of each sample and uses the top 8 bits of each sample as a flag that the sample is DoP. That flag byte has to alternate between, say, 0x05 and 0xfa for at least, say 32 samples to be recognized as DoP instead of a PCM track that is coincidently very close. The problem is that if you convert tracks separately then even if you play them gaplessly their flag bytes might not sync up over the track change.
I haven’t run across too many downloads that are messed up, but depending on the source there might be a small editing glitch when the download tracks were built.
I don’t know for sure that the PWT plays non-cd’s gaplessly, tho I don’t know why it wouldn’t.
The DS goes out of it’s way to recognize the DoP flag and retroactively flag the past samples as DSD to avoid problems at PCM/DoP boundaries. Depending on how well your player changes sample rates you might not get even a glitch going from PCM to DoP and back with the DS.