Yes of course you are right for DXD, i was meaning editing DSD
Another format for DSD editing is Digital eXtreme Definition (DXD), a PCM format with 24-bit resolution sampled at 352.8 kHz (or alternatively 384 kHz). DXD was initially developed for the Merging Pyramix workstation and introduced together with their Sphynx 2, AD/DA converter in 2004. This combination meant that it was possible to record and edit directly in DXD, and that the sample only converts to DSD once before publishing to SACD. This offers an advantage to the user as the noise created by converting DSD raises dramatically above 20 kHz, and more noise is added each time a signal is converted back to DSD during editing.
I guess the ESS 9028 DAC is using at this input DSD 24/352,8 kHz, unfortunately Accuphase is not Using 1 Bit DAC like Marantz SA10.
What would be the DXD impacts on dynamic range Vs pure DSD ?
Why DG 68 is the only one to be able to DSP in digital domain ?, DRCC 22D can do this in 96 KHz using TOSLINK or Coaxial .