Boa2, thanks for the impressions of the upsampler. Your descriptions match what I would expect. Obviously, you ordered yours with the switchable feature, which eliminates the capability to use the player as a DAC, correct?
Also, I don't recall if you still have a preamp, but I'm wondering if you've tried the APL through your preamp? I've done it both ways at least twice, and each time I prefer running the APL through my First Sound. There's not even a question to me. The First Sound brings the music to life.