The FGPA design in the D1X frees them from the limitations of the hardwired DAC chips of yesteryear. The D1X has 2 FPGA in it, one performs the discrete DAC modulating function, the other does all the extraneous stuff like input selecting, DoP decoding, ES-Link decoding, PCM up-converting, PCM to DSD converting etc. They can configure the gates in the FGPA to do whatever they want in any number of ways and I'm sure over time they will improve the code to lower distortion, increase S/N, improve filters and do all those other things to improve sound and function via software update.
As for your previous point about losing SACD capability with the K01X + D1X. Maybe D1X will support ESL-A and you'll be able to spin a SACD in the K01X and have DSD appear in the display of the D1X.
As for your previous point about losing SACD capability with the K01X + D1X. Maybe D1X will support ESL-A and you'll be able to spin a SACD in the K01X and have DSD appear in the display of the D1X.