Converting to other format (in this case from WAV 44.1 to DSD) may sound different. For the reason that conversion algorithm is not perfect. There is possibility that one would like the converted sound more as it is personal taste which is subjective.
I have customer carried in WAV 44.1 and converted DSD file and compared. They sound different, very slightly. The customer was very excited with what he has achieved with this conversion (he described it as much smoother for vocal). He was so excited that I could not tell him comment that it is small and may not be improvement. If he tried converting some high quality classical record, this change due to format conversion could have been negative.
I'm very happy with DXD and DSD and other high resolution PCM record directly from master. But not keen in conversion or upsampling to improve sound.
DSD and PCM (wav, flac, aiff, mp3) are different format.
Audiogate can covert PCM to DSD only. If the source is not good, then the converted DSD file is not good logically.
The converted DSD may be worse than original PCM due to conversion algorithm.
DBBoy Ching, don't force yourself to convert the DSD from PCM, u need to pay larger storage. If you have CD, convert them to WAV or AIFF, rather than DSD. If you wants DSD file, try to download by Internet (need to pay) or convert SACD to DSD by old-version modified PS3.