As I mentioned above, I do like the overall sound quality when the transport is set to output to an ESL3-capable DAC using Dual AES/EBU cables with UPCONV=>8Fs (352.8) (also, NoFilter on the P-02 and S_DLY2 on the D-02, Master CLK sync "MCK-IN" at 22.576 Mhaz between the two units), however, I just tested a few key tracks again using both UPCONV=>4Fs (176.4) as well as 8Fs (352.8) and found that again, I prefer the 4Fs due to my hearing alot more ambient information and the overall depth and 'thickness' of the soundstage being very real and very much "better" in every way at least to my ears.
There is a very tell-tale thing that happens when switching from 4Fs to 8Fs UPCONV, at least on the P-02/D-02, namely that on the face of hte D-02 you see it switch from "ESL3 176.4" to "DUAL 352.8". This is the DAC's way of saying the communication channel bit-depth dropped from 48-BIT(!) to the legacy 24-BIT depth AND it is no longer an ESL-linked communicaton channel. I believe the additional bit-depth is what is causing the increase in ambient information, soundstage depth, palpable thickness, etc...that I definitely prefer.
There is a very tell-tale thing that happens when switching from 4Fs to 8Fs UPCONV, at least on the P-02/D-02, namely that on the face of hte D-02 you see it switch from "ESL3 176.4" to "DUAL 352.8". This is the DAC's way of saying the communication channel bit-depth dropped from 48-BIT(!) to the legacy 24-BIT depth AND it is no longer an ESL-linked communicaton channel. I believe the additional bit-depth is what is causing the increase in ambient information, soundstage depth, palpable thickness, etc...that I definitely prefer.