The PWD has one of the most sophisticate SRC's made providing 6 choices of sample rate improvement through the front panel touch screen. We included this sophisticated SRC for two reasons: it is expected and in some cases, beneficial. We also included a way to defeat the SRC.
This may all sound very strange as we have become used to the idea that "more is better". If 44.1 kHz is good, then surely 88.2 kHz is better and 192 kHz is the best. In some cases this is true but if you have a chance to audition the PWD and spend some time with this marvel you may discover that the ability to bypass the SRC is perhaps better in many cases. SRC's manipulate data to do their work. DAC designers of nearly every company, including PS Audio, use them to lower incoming jitter and add features to the front panel. But years of research and a lot of engineering have demonstrated to us that while effective, use of the SRC can be a mixed bag.
It's because the error detection and correction of CD/DVD data is more robust than that of music CD. Also, data CDs aren't subject to the read/write offset problem of music CDs. You could consider the latter to be a trivial error, as it only changes the amount of silence at the beginning and end of the song by a tiny amount. But it does make it a little messier to determine whether you got a bit-perfect rip of your CD - especially since you don't know a priori what the data were supposed to be. Thus the use of AccurateRip and read/write offset correction for helping with this task.
I've ripped about 1000 CDs, many of them as old as around 1984 when I first started buying them. I'd say maybe 3 percent of them had some kind of problem. There's a freeware called KProbe2 that works for Lite-On drives. It checks C1 and C2 errors on CDs among other things. I checked the problematic CDs with KProbe2 and found they usually had C2 errors, or a much higher than normal incidence of C1 errors. It's complicated a bit by a pretty large variance in quality of audio CD error detection and correction in different makes and models of computer CD/DVD drives.