Be careful about putting too much emphasis on upsampling. Much of the benefit depends on the implementation, and often upsampling makes very little difference as the added circuitry can easily cancel out the benefit of the upsampling if it's not implemented carefully. I know with the Link DAC, for example, many have found the upgraded power supply does much more for the sound than the upsampling, which doesn't do much at all by itself(despite what Sam Tellig would have you believe). In general it seems that DACs that use the popular upsampling chip du jour frequently don't garner nearly the benefits as the more esoteric systems such as the Audio Aero STARS system, dCs, etc.
I guess my point is that all upsampling is not created equally, and success depends on the method of upsampling and the implementation of upsampling into the DAC. Use your ears to make the final decision and you may find a well-implemented, non-upsampling DAC may sound better than many upsampling DACs out there, so keep your mind and ears open. Best of luck.
Tim
I guess my point is that all upsampling is not created equally, and success depends on the method of upsampling and the implementation of upsampling into the DAC. Use your ears to make the final decision and you may find a well-implemented, non-upsampling DAC may sound better than many upsampling DACs out there, so keep your mind and ears open. Best of luck.
Tim