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USB cable carries DSD packages instead of PCM which I believe makes the difference.
Audioquest Thunder | High (Variable) Current Power Cable - Audioquest Niagara 3000 - Apple MacMini (2018) - Cardas Clear USB/ Blue Jeans Ethernet Cable - Devialet Expert 440 Pro on IsoAcoustics Orea Bronze - Van Den Hul The Breeze Hybrid Speaker Cables - Focal Scala Utopia Evo on IsoAcoustics Gaia-TITAN Theis
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From what I've seen, in the case of Devialet dual mono, when the master receives DSD64 at the input, it sends PCM to the companion (88 or 176, I don't remember exactly).
The master doesn't send to companion exactly the DSD received at his input (as it does in the case of PCM)
So, I think that in reality in Devialet two conversions already take place: DSD to equivalent PCM, then equivalent PCM to internal native PCM (40 bits/384 kHz).
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Yes but that second one always appears without a matter what kind of signal you send to Devialet as it is part of the dual mono architecture
Audioquest Thunder | High (Variable) Current Power Cable - Audioquest Niagara 3000 - Apple MacMini (2018) - Cardas Clear USB/ Blue Jeans Ethernet Cable - Devialet Expert 440 Pro on IsoAcoustics Orea Bronze - Van Den Hul The Breeze Hybrid Speaker Cables - Focal Scala Utopia Evo on IsoAcoustics Gaia-TITAN Theis
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converting PCM to DSD includes upsampling. To be fair you should then also upsample PCM to 24/192. The Devialet does this internally, but HQPlayer does it much much better. HQPlayer can also upsample to DSD64 so that you can compare with the same upsampling filters. And here I prefer to stay with PCM.