....one cannot make a direct comparison between DSD and PCM. An approximation is possible, though, and would place DSD in some aspects comparable to a PCM format that has a bit depth of 20 bits and a sampling frequency of 192kHz. PCM sampled at 24 bits provides a (theoretical) additional 24dB of dynamic range. Due to the effects of quantization noise, the usable bandwidth of the SACD format is approximately 100kHz, which is similar to 192kHz PCM.
Because it has been extremely difficult to carry out DSP operations (for example performing EQ, balance, panning and other changes in the digital domain) in a 1-bit environment, and because of the prevalence of studio equipment such as Pro Tools, which is solely PCM-based, the vast majority of SACDs, especially where rock and contemporary forms which rely on multitrack techniques are concerned, are in fact mixed in PCM (or mixed analogue and recorded on PCM recorders) and then converted to DSD for SACD mastering.