I have heard good and not-so-good examples of both types.My favorite vintage (mon-upsampling)DACs were the McCormack DAC One Deluxe,Muse Model 2 plus,and the very affordable Soundstream DAC 1 (designed with Krell Digital).For a more detailed approach,The Monarchy 22B was hard to beat.I would welcome any of these DACs back into my system!
I have become a fan of several affordable upsampling DACs.I currently own a Perpetual 3A (24/96)upsamlping DAC. I would not part with its full tone.It is also extended and dynamic! I just sold a Musical Fidelity A 3-24 which had been my reference.Its upsampling was switchable from 24/96 to 24/192.It has been replaced with a standalone CD player,the JAS Musik 1.2, which features 24/192 upsampling and a tubed output stage.I am also listening to a Citypulse 2.03 which I just purchased and which sounds very promising! I am also buying a Citypulse 7.2 that features balanced outputs(but no USB input).The Citypulse DACS have the deepest,tightest bass that I have heard in my system.Like the Monarchy DACs,the 2.03 is deatailed and extended(but not as smoothe as the A 3-24).
I have become a fan of several affordable upsampling DACs.I currently own a Perpetual 3A (24/96)upsamlping DAC. I would not part with its full tone.It is also extended and dynamic! I just sold a Musical Fidelity A 3-24 which had been my reference.Its upsampling was switchable from 24/96 to 24/192.It has been replaced with a standalone CD player,the JAS Musik 1.2, which features 24/192 upsampling and a tubed output stage.I am also listening to a Citypulse 2.03 which I just purchased and which sounds very promising! I am also buying a Citypulse 7.2 that features balanced outputs(but no USB input).The Citypulse DACS have the deepest,tightest bass that I have heard in my system.Like the Monarchy DACs,the 2.03 is deatailed and extended(but not as smoothe as the A 3-24).