>1 bit samples, might you. Which do not replicate sound wave in any way, unlike PCM.

That's wrong. To replicate dynamic range of the analog signal, each sample is encoded to be played back at higher or lower frequency than the one before it. With at least 2.8 million samples per second, this creates a much better capture of the sound than anything PCM

That's funny that you chose ESS as an example, because recent AKM chips, (pre and post factory fire) all include a direct DSD path with a simple low pass filter.

There are also Sony's S-Master class D amp technology that send DSD directly to the amplification stage. That wouldn't be possible if DSD wasn't a faithful representation of the analog signal.