IMHO, do not let upsampling be the deciding factor in choosing your cdp. Everything else considered, and this is shared by many people, upsampling has very minimal effect to the sound as opposed other design factors such as proper power supply, ouput stage amplification, digital to analog conversion, and so on. I used to have a Cary 303/200 and the difference between with and without upsampling is very small. You have to listen for it to notice the difference and most of the time, you might not want to turn on the upsampling since it could make the treble sound harsher.
Upsampling is more of a marketing tool than anything else.
