BY upsampling, I take it the OP means SELECTABLE upsampling?
If so, only the Allnic, Nagra and the Sony HAP-Z come radily to mind. The Hugo by definition upsamples all to 2048fs PCM, BUT it is NOT defeatable. Many Dacs upsample all signals to a chosen processing sweetspot like the Directstream, PBD and EMM.
Many others prefer to let software do it on the fly offline, like BADA, Lampi, iFi, Phasure NOS1, and Exasound.. who specialize in native playback or pick a certain sweetspot and the user forces input to that sweet trate.
I cant recall exactly what the Signalist Dac does...
Ketcham, where are you located?
If so, only the Allnic, Nagra and the Sony HAP-Z come radily to mind. The Hugo by definition upsamples all to 2048fs PCM, BUT it is NOT defeatable. Many Dacs upsample all signals to a chosen processing sweetspot like the Directstream, PBD and EMM.
Many others prefer to let software do it on the fly offline, like BADA, Lampi, iFi, Phasure NOS1, and Exasound.. who specialize in native playback or pick a certain sweetspot and the user forces input to that sweet trate.
I cant recall exactly what the Signalist Dac does...
Ketcham, where are you located?