Rather than put my two cents in on this discussion (I have owned a DS for five years) I would suggest reading the thread on the PS Audio site where Ted Smith, the designer of the DS, and many of the forum members respond to the “findings”. See https://forum.psaudio.com/t/another-review-of-the-ds-dac/13027
PS Audio DirectStream DAC measurements by ASR
Looks like this DAC measured pretty bad for a 6000$ unit.
https://www.audiosciencereview.com/forum/index.php?threads/review-and-measurements-of-ps-audio-perfectwave-directstream-dac.9100/
https://www.audiosciencereview.com/forum/index.php?threads/review-and-measurements-of-ps-audio-perfectwave-directstream-dac.9100/