Is it better? I think that's just a matter of personal preference. I don't want my Type-A hard rock and blues to sound like they've been sedated by DSD upsampling. I suppose if you have some nasty recordings and harsh sounding equipment some DSD upsampling will tame it.
I've compared DSD albums to the same albums in PCM as well as on-the-fly PCM to DSD conversion during playback. I generally prefer high quality PCM as DSD sounds artificially and intentionally smoothed over. But that's just my observation for my preferred sound.
