This has been interesting reading, but no one has answered the question if they have heard a ARC CD3 compared to one of the upsamplers. To me the truth is still in the listening, not the stats.
Upsampling the way to go? ?
As if we didn't have enough to decide with the format wars, the latest issue of Stereophile implies upsampling is the magic to make cds as good as sacd. ARC however, disagrees. Has anyone actually listened to the ARC CD3 vs the MF NU Vista 3D,Cary, EMC 1,or other comparably priced players with upsampling?