What does it mean when an SA-CD is recorded in PCM?
Although the audio on the high-density layer of an SA-CD is always DSD or DST, the original recording may have been made using (high-resolution) PCM technology, which is then converted to DSD for the SA-CD master. Hence the confusing terms like “24-bit 96 kHz SA-CD”. The DSD sample rate was specifically chosen to allow integer conversion from all PCM sample rates.
Although the audio on the high-density layer of an SA-CD is always DSD or DST, the original recording may have been made using (high-resolution) PCM technology, which is then converted to DSD for the SA-CD master. Hence the confusing terms like “24-bit 96 kHz SA-CD”. The DSD sample rate was specifically chosen to allow integer/fractional conversion from all PCM sample rates.