dCS Elgar plus vs. Delius - confused

Yes, Elgar Plus accepts 24/196 with their dual AESBU. And I also second Gtfour45 opinion in that replacing the stock firewire cable is a worthwhile upgrade. In my case using all Siltech cablings. Prior to fw cable change have always preferred their dual AESBU, whereas now, mostly listens to the DSD up-sampled format.

Do consider including their Verona master clock in the stack if budget permits. Another 'very worthwhile' difference! Making the whole musical presentation more analogue and relax sounding, with you feeling just more 'there' there.

Also pay particular attention to cabling - ICs, power cords and good AC too. Otherwise they might leave one the impression of being a tad cold / clinical as often wrongly perceived by some. Having lived with them happily for 5yrs now, I can confidently say that they are anything but "that". When optimally set up, imo it still is one of the better digital playback system worthy of respect today.

And I believe, with their newer releases, classic DCS stack could be snap up quite reasonably in the second hand market now (thus very good value). Hope all this help. Best!

Audiobb,
Unfortunately no, Elgar Plus/Delius does the digital-to-analogue conversion only. You will need Purcell or Verdi LaScala to do the up-sampling.