Upsampling - but seriously folks

dtc, 

That is very well said. 

J. :)

The technology is always worth knowing and understanding but in this case I would just listen and compare.   Either way can be done well or not.   What any individual will prefer soundwise cannot be predicted.

FWIW I have both oversampling and non oversampling DACs in that the technology interests me to compare, and I find each sounds much different but very good in its own way.   Lots of good flavors of good quality sound out there.

mapman - Agreed - Knowing about the technology is fun and useful, as long as, in the end, you let your ears make the final decision.