Use DFF to DSF conversion utilityfrom Signalyst. Scroll all the way down to find the utility. Be aware that the software works in command line, so you’ll want to use ISO2DSF wich allows to use ‘Send to’ menu to sequentially process list of selected DFF files.
Because of the nature of sigma-delta converters, one cannot make a direct comparison between DSD and PCM. An approximation is possible, though, and would place DSD in some aspects comparable to a PCM format that has a bit depth of 24 bits and a sampling frequency of 88200 Hz.