I have a similar question about the whole bit/sample rate issues. First off hand what is the purpose having a DAC that up samples files to 24/192. I understand Richard frustration and suggest if you are not listening to HI-RES than I would not change the Theta DAC if you are only ripping CD @ 16/44.1 you only need a media player such as ITUNES/AIFF and keep it simple. The future is definitely musical server and red book cd will eventually die. I think at present however there are still have allot of holes and many improvements needing to be address with "the next Digital Generation".
IMO seat back enjoy your present system and let the dust settle before investing allot of time and money.
IMO seat back enjoy your present system and let the dust settle before investing allot of time and money.