Oversampling vs. Upsampling


I am interested in opinions on digital filtering because iam looking to purchase a nice CDP. I rather like Simaudio's philosophy on oversampling. Read on simaudio.com
gy4
IMHO the right upsampler gets you closest to analog. The AH! Njoe Tjoeb 4000 with all upgrades is great.
I disagree. I believe non-upsampling machine sounds the most natural. The limitless note decay found in a non up and over sampling DAC is indicative of it's resolution powers.