Would someone explain what "up sampling" means and how it can affect the sound?

https://en.wikipedia.org/wiki/Sampling_(signal_processing)#Sampling_rate

Also, I would have to disagree with chayro’s statement “If you want to make an educated decision, buy a dac based on sound and not specs.” Seems to me it would be best to make an educated decision based on all possible information available. That would include specifications, your own subjective listening, opinions of reviewers, value of the component, etc.

tls49 and chayro - ordinarily I would ignore such a foolish and technically inaccurate response (from the both of you), however, I have ample time and desire to stir things up a bit to reiterate how wrong you are. Nowhere have I stated that someone should not listen with their own ears. What I have stated is that doing so is simply one more variable - albeit an important one - to the overall decision making process. The both of you, on the other hand, have gone as far as to completely discount everything except listening. And that is ridiculous, among many other other adjectives.