I've just recently acquired a Gold Link III DAC with the 192K upsampling board. It's used presently as the second half of an MSB network with 192K input coming from a player modified with MSB's 192K upgrade for players. I haven't tried using the 192K board with regular balanced inputs.
Both player and MSB Gold Link have been turbomodded by Empirical Audio.
In this configuration I hear a BIG difference between using the MSB network versus upsampling at 96KHz. The soundstage is wider and deeper, there's more detail in the music, everything is a little more 3D. The only negative I can hear is what seems like a small loss in precision of location with some instruments. I'm not sure if this is a loss of precision or a result of instruments just getting more spacious.
