Hi: Upsampling in mSB Link brings more details, at least, for simple reason it reduces MEASURED noise. However, it changes tonal balance. Treble became unnaturally lean. The simple solution that Stan Warren arrived was to reduce this noise. He used filter he designed (similarto bessel 3d ordder)and he changed its cut-off frequency. These $200, cost of upsample module, would be much better spend on the upgrade of power supply/analog stage. Good luck
MSB link III upsample upgrade worth it?
What can I expect from the upsample , I have a pair of Martin Logan Aierus speakers will it help get rid of some of the harshness? Any comments welcome thanks, Nick