I recntly changed from a Bel Canto DAC 1.1 to a Muse Model 296 and though both are true 24 bit 96 kHz upsampling DACs they by no means sound the same the Bel canto sounded very good, but the Muse is truly amazing. In addition to the imaging, detail, lack of high end hash one has is any really good DAC there is a palpability to the instruments that I have only heard elsewhere with the dCS equipment. So to anwer your question there are definately differences even when the rate of upsampling is nominally the same.
Exactly what is oversampling?
Can anyone explain what this term actually means? I notice the new generation of inexpensive Pioneer dvd players feature 192kHz/24 bit D/A converter chips. Does this mean it's upsampling an audio signal? If so, will it perform near to, say, an Audio Aero Capital cd player which costs about $5000. Please clear this up for me.