Upsampling disadvantges, mutliplying the mistakes??

PCM is flawed? What does that mean? Sounds like the Bull Crap from the SACD people. PCM is a digital technique that is widely used in lots of digital audio and video applications. Upsampling is just another marketing gimmick also. There's just so much BS from all the digital players, just like al lthe different processes to do A/D conversion. None of the processes are basically better than the others. The limiting factors are still the hardware itself which introduces errors. The only real advancement in CD playback is HDCD which actually has additional data to improve sound.