I ordered and received a MSB Link DAC III on Thursday and installed it in my system. I used a decent coax digital cable (Tributaries Silver)to go from the digital out on my Rotel RCD 1070 to the dac. This dac upsamples to 24/96. I adjusted the analog filters at first to allow less filtering but I ended up putting the filters back where they were. It sounded a little too mechanical in less filtered stage but sounds incredible now. I'm really pleased. By the way, I listened to an Arcam DiVA CD 73T today that upsamples and it sounded pretty good also. I think my combinations has a much wider and detailed soundstage though.
