shadorne - agreed, however, the devil is always in the details. How to make it sound like analog and not electronic.
Upsampling has its own issues, particularly in hardware. There are always compromises made in these designs. My own reclocker is extremely good, rejecting almost all incoming jitter and delivering a low-jitter upsampled output, but when compared to my best USB or Ethernet playback which is not upsampled, the non-upsampled tracks win for best sound quality. Both scenerios use essentially the same clock and power supplies/regulators.
This is precisely why I don't put an upsampler in my DAC, as so many other DACs do.
Steve N.
Empirical Audio

