I think people see that upsampling can be done fairly cheaply...such as the MSB Platinum Link for around $3,000. Even the Gold Link III, which I bought for $999, can be easily upgraded to the 24/192 standard. I honestly think people figure, "why do I need this expenseive DCS Elgar, when I can sell it and buy a Platinum Link and put the rest of the money into reference interconnects or speakers or whatever?" The quality of DCS is probably a 10 out of 10, but the MSB Platinum Link might be a 9.5 out of 10. For that small, almost imperceptible difference, people are discovering that they can really save a lot of money by moving away from the DCS.
