Since buying a Lumin, I've stopped reading about DAC's....they are inferior in every way to a network streamer IMO. I've owned 20 DAC's like the DAC2X, MA-1 and demoed many more. It just seems that every month there is a new DAC, then, people try it and become disappointed. Why? Because there is no constant!! Everyone has different USB cables, different computers, different software, different everything. All of these front end items negatively affect the sound. Computers do no belong in high end audio systems. Period. Yes, and I've even owned modified MAC's, CAPS 3.0, etc. Companies like Lumin, Linn, Bryston, etc. are on the right track IMO.
NOW, the exception to this for me would be to use the Lumin as the player/controller and run BNC out into a separate TUBE DAC to experiment. But buying a DAC, USB cable, windows or Mac computer, JRiver, no thanks.
As for DSD files, I'm the wrong guy to be asking that question in hopes of a low number. The number is north of 10,000 (from more than 1000 SACD's plus downloads). I've been promoting DSD for years.
As I said, I would love to hear the Berkely DAC and it's accompanying USB gizmo combo in my system and be convinced. And if Jerry is getting one (he is the undeniable king of DACS), then I may get a chance since he is local to me. And if it beats the Lumin S1, I will be happy to say so. I'm not married to anything except my wife.