I understand. The feedback loop of the Sigma-Delta-Sigma takes care of a-priori unknown waveforms and any variations in the following filter and load (assuming you sample after the filter). For a fixed sinewave and RC filter the output pulse sequence could be determined beforehand and no feedback loop required as long as the DC offset was set by one or more resistors. All other things being equal this should allow for a faster output rate.
The audio Delta-Sigma usually has a high order low-pass filter to remove ripple and some will pass through an RC filter. Since even with a six pin uC solution there will be 4 port pins available, it makes sense to consider a higher order approach using three (+/0/-) or more output levels (4 pins allow for 7minus/0/7plus levels), using one current setting resistor per pin, that will reduce filtering requirements and ripple. The output current sequence is set beforehand based upon the desired RC output error, and slope error, and the resistors do not even have to be in exactly a 1/2/4/8 ratio as any close ratio can be taken into account when establishing the output data.
DH
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