any one comparing DCS with upsampling to SACD?

dCS gear even using upsampling does not compare at all to SACD. The only dacs I have heard that approach SACD sonically are the Audiomeca Enkianthus and the Audio Aero. Both upsample to 24/192 and do not thin out the music like the dCS equipment.

Not sure what you're asking in the body of your post, but in response to the heading I have a Forsell MkIV, dCS Purcell upsampler and Audio Logic 24 bit DAC combo which I use for CDs, and a Sony SCD777ES modded by addition of the Audio Logic tubed output stage for SACDs (so I'm listening essentially through the same analog stage with each technology). While I prefer upsampled CDs to regular 16/44 playback, and the Purcell does seem to help with dynamics, bass and to flesh out harmonics on instruments like piano, it does not do as well as SACD (or, for that matter, true 24/96 DADs, which I also listen to through my DAC) in any of these areas. My experience has been that SACD is much more open and natural, similar in those respects to good analog, and SACD's capturing of complex harmonic instruments such as piano and of hall ambience makes even good CDs sound artificial, closed in and brittle in comparison. And SACD's dynamics make even upsampled redbook CDs sound compressed on all but the absolute best CDs. Ultimately what may be most telling is that I find that going from SACD's to upsampled CDs evokes the same letdown and adjustment that I have to make when I switch from vinyl to CDs.

SACD is a substantial improvement over CD generally, but it depends, like everything else, on the quality of the particular SACD, and I have heard several instances on particular hybrid SACDs where dCS-upsampled playback of the CD layer is preferable to SACD playback (using a SONY SCD-1). Generally, of course, the SACD playback is preferable. But I have never heard a single regular CD which the Purcell and Elgar did not improve on playback in some respect, and any "thinning out" I've heard simply has only been further clarification of thick and opaque-sounding CDs.

I heard dcs thru Thiel 7.2, Goldmund mono amps, Levinson top-o-line transport and had a religious experience (wasn't thin at all...)