24/96 DAC with HDCD function at US1000

Is there any 24/96DAC with HDCD function at about 1000? Thanks
I was just looking at the Musical Fidelity A3CD information which is claimed to put out at 24/96 and to upsample 16 bit to 24/96. Is this for real? It does not have HDCD but it got a great review from Wes Phillips and it costs a $1000. Does anyone have any experience with this player?
I have listened to it in a system other than my own and found it to be a very good all around player for all types of music. I liked it almost as much as my favorite and more expensive all in one players (Miles, CD50 & Ikemi) and may have even liked it more in a home audition. Who knows as I did not take it that far? I had considered using it as a transport but "cheaped out" and kept my CAL instead.