Do DSD Philips (.dff) Sony (.dsf) Sound different?

[mansr]

2. What is the General difference of the two Formats? And can this impact in any way the upsampling/digital-analog-conversation?

 

The headers are different.

The bit order within bytes is different.

The channel interleaving is different.

 

None of this affects the actual data contained in the files. The formats can be converted between losslessly.

 

3. Maybe it's Not a General question of upsampling/format but a Special way my Dac (T&A Dac8Dsd) is handling the different file types?

 

The DAC never sees either file format. The player software rearranges the bitstream to the format required by the DAC.