I had a Sim Audio Eclipse CD player and DCS Purcell upsampler- nice improvement. Things seemed a bit less congested and smoother with the 24/96 upsampling. However, its a moot point now, since I have mad the jump to the Audio Aero Capitole 24/192- vocals are more palpable and real. I have no desire for SACD anymore- however if it DOES take off, you never know...
