An above response having to do with individual preferances rings true. If you do an inventory of some of the most impressive virtual systems on Audiogon you will generally find more upsamplers than those without. I do think that one test of upsampling has to do with amps and speakers. If they work well with upsampling then this is the way to go.
when I first got my Audio Aero Cd player I tried to run it through my receiver and all of the bass and tone controls sounded terrible. I had to set everything at neutral and it sounded better.
when I first got my Audio Aero Cd player I tried to run it through my receiver and all of the bass and tone controls sounded terrible. I had to set everything at neutral and it sounded better.