Hi,
Just got the new upgrade board. Simple to install. Takes the upsampling to 176.4 (as shown on the digital readout). As far as the changes in what you hear -
1. More detail and information retrieved from the CD
2. Less "noise" inbetween the music. I think the sound "slows down" because there is more "nothing" when there is no music. Does that make sense to you?
3. Improved dynamics.
4. An overall change and difference that almost justifies spending the money.
Good luck.
D.L.H.