Upsampling the way to go? ?

Audio Note as well as 47 Labs etc also disagree. After extensive listening here I prefer no upsampling. That is my humble opinion. (as well as many customers who have come over armed with every DAC imaginable).Others will of course have different views.

I used to feel that way also. If you are ever in the area bring your DCS over and we can have some fun.:)

After reading your test I applaud your initiative. And even though I didn't think the Theta would slay the upsampler I was proven wrong on that assertion. Good job and I agree completely with your results. Good job!

The Theta III would not be the one I would use as a comparison as to upsampling and non upsampling devices. I have always found them to have great bass and dynamics but not much in the musicality dept. We have compared MANY upsamplers to the Audio Note DAC's and it has always been no contest. We have done many shootouts here with customers and it doesn't take but 5 minutes to know that at this point anyway, upsampling is a great marketing ploy. We have extended the offer numerous times to allow any Audiogon member in the Bay Area CA to bring their upsamplers over and compare to non. No one ever takes us up on it. It seems people like to throw technical mumbo jumbo around as to benefits of one over the other. Or they compare a new upsampler to some antiquated DAC and say wow what a difference. Bring it on:)
I will state the rules again: Be open minded. I will be. Lets have fun and you can report back here since my views will be taken with a grain of salt as a dealer. Who by the way has sold and heard many a DAC.