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.
I read the article you posted on the Sylum, and I believe that Teac/Esoteric does something similar. For instance, the highest sampling freq. on the DV-50S is a multiple of 44.1 like the Sim products, 32x in this case. Don't know that much though as I just heard the Esoteric unit at a local shop for an extremely enjoyable few minutes.