I suppose this post should be addressed to Paul or Ted or PSA engineering. I recently had correspondence with a friend in the industry who had taken a DS Dac on trial and sent it back. His comments were that it sounded good but not as good as his present(I choose not to name it) Dac. Negative comments were,"… not to mention its relatively high jitter, 17 bit effective resolution, and very high harmonic distortion in the lower frequencies…". Are there measurements available to substantiate or refute these comments? I remain enamored with my DS DAC! Most beautiful “music” I have heard at my house. 
Sounds to me as his comments are cut & paste from statements made by Atkinson in the Stereophile review.
Could his impressions be colored from this? There are those who cannot relax and enjoy music with this in mind.
+1. Looks like a classic case of the published review influencing the listener’s opinion.
+2, except he’s also misquoting, as the DS actually has almost immeasurably low jitter. I think he must be referring to the noise measurements in that article. Such a shame when people only listen with someone else’s measurement tools.
Yes, and I wonder if he had a chance to put the new firmware in before he returned it? That makes a HUGE difference as many of us know. Not every product is right for every person, but the vast majority of people listening to DS recognizes just how good it is - so too do the reviewers.
But to answer Lazbisme’s question directly, his friend was referring to the Stereophile review, downloadable on our site, in which John Atkinson found higher than normal distortion in the bass (fixed in the latest firmware) and only 17 bits of resolution - which is simply not true. Ted’s addressed that several times in these forums. It’s a philosophical argument that has to do with the nature of DSD itself vs. PCM. John sticks to his guns comparing how PCM is measured vs. how DSD is measured and we are encouraging him to take a different viewpoint, as are many in the industry. As for jitter, there’s no measurable jitter in DirectStream.
I will also say that despite the philosophical argument about judging measurements and how they are interpreted, we’d love to know what John actually thinks of the DS performance in his listening room. He spent a great deal of time in our room at RMAF playing his own recordings on DirectStream and had some big grins on his face while he did it. 
I just missed him that day, apparently. I agree I’d love to see some show web comments from him.
