Zaikesman is spot on ... ignore the hype and use your ears. If you're interested in how it works go to DCS's web site http://www.dcsltd.co.uk/papers.htm. Beware of answers on Audiogon, because it is my experience that many people offering answers don't really know what they're talking about.
upscaling, bits and resampling ??
Obviously I'm confused how a CD player works. I see specifications that don't mean much. I'd love to get some help understanding what 20 bit vs. 24 bit means to the music; what a DAC that goes from 96 to 192 to whatever means to the sound; and how some players that have lower "scores" in these areas sound better than other players with higher scores!