Forget about upsampling vs non-upsampling and get a DAC that reclocks the incoming data stream, because timing jitter on the SPDIF input has a far more detrimental effect on the sound quality than the DAC technology.
Or the alternative is to get an external jitter box, like the Monarchy DIP to go between the DVD and the DAC. Only $100 used, and can make more difference to the sound than upgrading the DAC.
Or the alternative is to get an external jitter box, like the Monarchy DIP to go between the DVD and the DAC. Only $100 used, and can make more difference to the sound than upgrading the DAC.