Bravo Grateful! I agree with you on all accounts (very nicely put), but it seems to me that you haven't auditioned all "whateversampling" solutions. Yes, it is extremely difficult to obtain good sound from upsampling designs, but once you hear it done the right way, there is no going back. It is simply because there is no "analog reconstruction" circuit available to cover for the NonOS stair-step at high frequencies resulting in smeared top-end image, IMHO!
Best wishes,
Alex Peychev
Best wishes,
Alex Peychev