Golden Ears is exactly right.
If you have a high-quality DAC, HDCD is irrelevant. It is very "tinny"- sounding when compared to good 96 or 192 upsampling. It does however, improve the sound significantly on good lower-level units like Rotel, for example.
If you have a high-quality DAC, HDCD is irrelevant. It is very "tinny"- sounding when compared to good 96 or 192 upsampling. It does however, improve the sound significantly on good lower-level units like Rotel, for example.