When comparing DTS with 448kbps Dolby Digital (and even, to a lesser degree, 384kbps Dolby Digital) any difference noticeable can more likely be attributed to differences in mastering or production than coding schemes. Under identical mastering conditions the two systems should be nearly indistinguishable from one another.
Any attempt to compare the domestic versions of Dolby Digital and DTS with one another is extremely difficult due to one major technical difference. The domestic version of Dolby Digital incorporates a feature, called 'dialog normalization', designed to maintain a consistent centre-channel volume from all Dolby Digital sources. The dialog normalization system is designed to ensure that the average centre-channel volume is always between -25 and -31dBFS (decibels below digital full-scale), regardless of source. As a result, if dialogue is recorded at a higher volume, the Dolby Digital decoder automatically attenuates the volume of all channels to the level at which the centre-channel outputs dialogue at the set 'dialnorm' level (usually -31dBFS for Dolby Digital on DVD). Most movies' centre-channels are recorded at -27dBFS, which results in an overall lowering of 4dB in all channels. Movies can be recorded at anything from -23dBFS (e.g. 'Wild Things') to -31dBFS (e.g. 'Air Force One', non-SuperBit and 'Twister: SE'), resulting in nominal overall volume attenuation of up to 8dB ('Wild Things') or more. All channels maintain their correct relative balance, so no detrimental sonic effects can be attributed to the dialnorm process. But, because the result can be up to an 8dB reduction in volume, there is no easy way to compare DTS and Dolby Digital versions of a film's soundtrack. The overall volume of the DTS version may be 8dB or more higher than the Dolby Digital soundtrack, making direct comparisons nearly impossible. As dialnorm is constantly variable in 1dB increments, the exact difference in overall volume between Dolby Digital and DTS soundtracks often varies from film to film.
Any argument for or against a particular system must be based on competing coding schemas. DTS's supporters claim that it is superior to Dolby's system because it uses a higher bitrate and less aggressive compression scheme. These two facts are essentially irrelevant in determining whether DTS is 'better' than Dolby Digital: neither automatically equates to higher sound quality. The quality of both systems stands or falls on the effectiveness of their respective compression and perceptual coding systems. Both systems use extremely effective coding systems. As both systems are based on completely different technologies, and rely on human perception, there is no technical or scientific means to determine which is 'better'. An apt analogy is that of the Porsche and the Corvette: the Corvette has a powerful V8, while the Porsche has a smaller engine but is turbo-charged. Both cars use very different power sources, yet both are extremely effective at performing their desired functions. Undoubtedly there will be those who argue for one system over another, but any such argument must be based on individual preference rather than scientific theory. There are no technically valid grounds for believing either audio system is inherently better sounding than the other.