upsampling?

Yes, all CD's sound better through the Elgar and Purcell combo, some more than others. The difference clearly is in the amount of information which comes through, and to me is most apparent in the way note-to-note flow of strings, and especially massed strings, is reproduced. As to what Levinson says, that's utter hogwash. The Levinson 360S, which I was previously using, sounded substantially better when I added the Purcell at 24/96, and when I finally substituted the Elgar for the 360S, it was another major improvement at 24/192. But there is another factor as well--the Elgar and Purcell are neutral in a way the 360S is not. When you change digital and analogue cables (between the DAC and preamp), there is a difference, but there is still remaining what I suppose might be termed the "Levinson sound". I'm not knocking it--I'm still using, and like, the Levinson 37 transport. But when you change cables with the Elgar and Purcell, the change is much more dramatic; you hear much greater differences, and you have to be very careful not to attribute cable sound to dCS. Whatever dCS does, it simply is not what Levinson is doing. I can't and won't generalize about other companies.

I re-read my last comment, and decided it wasn't fair. For all I know, Levinson is 100% correct as to the technology. But what I can state is there was a substantial improvement when I substituted the Purcell (for the Genesis Digital Lens) between the Levinson 37 and 360S; that the 360S sounded fabulous at 24/96 with the Purcell; but that the Elgar sounded even better, at 24/192. I am attributing the differences to upconversion because I have nothing else to go on, but I suppose it could be something else I don't understand just as well. Same with neutrality: what is clear is that cable differences seem more pronounced with the dCS components, which seems to me to be a result of grater neutrality, but could be something I am not factoring in too.