I happened to hear this player a few weeks ago at Audio Outlet in Mount Kisco, while I was principally listening to some amplifiers. I believe it upsamples (I'm not talking just about oversampling, but using some kind of filters, etc. like the Purcell), and it was worlds better-sounding than the old 39, which always sounded comparatively sterile and thin to me. This unit had some harmonic richness and dynamics. A nice piece. Not sure how it compares to the separates, but a pleasant surprise.
