So DSD is just storing [the equivalent of] the digital pulse part of a class-D amplifier? That seems completely pointless... My feeling is there's a one to one

So DSD is just storing [the equivalent of] the digital pulse part of a class-D amplifier? That seems completely pointless... My feeling is there's a one to one transform between the 1 bit world and the multi-bit world, which means that they're mathematically the same and any perceived differences are merely the result of poor A/B testing.