Thanks yo all!
Montejay: Yes, it is new and I think I like it better than my old Cary 308 due to more realistic and uncolored sound. It reminds me of a Blue Note Coala CD player in terms of its great dynamics and midrange liquidity. I connected the VH Audio AirSine power cord and it seems to work nice with this player.
Tholt: I contacted Joe at Pac Valve and he answered "upsampling is done exactly as stated in the user manual". Perhaps, he will answer my question about the user manual in English. I explore the tube rolling options later; meanwhile, I am ordering some NOS 12AX7 tubes.
