Upsampling is the way to go. The Bel Canto DAC-1, Wavlength Cosine, and DCS Elgar or Delios with Purcell upsampler are alone at their price levels for the performance they offer. The Bel Canto is vastly superior to anything in it's price range while the Wavlength would be the best D/A available at any price if it were not for the incredible DCS equipment.
