One of my friends with the dcs delius setup did an ramp up test of the scd1(transport)/dcs against his scd-1's analog output. He went from 44 up to 192. Up to 24/96, I would say they were pretty close. Once the dcs got into 128 and 192 territory it was instantly and obviously superior. I've heard this same system with several other dacs, and but I don't think any of them come close to the dcs in 192 upsampling mode. This same friend used to have a levinson 360 and commented that the dcs blew it away. He does tend to say 'blew it away' quite often.
I have heard the levinson 360s in another friends system and thought it was very good, but not dcs/192 good. I loaned this same friend my sony SCD-1. He commented that the sony was almost as good as the levinson 360s for cd playback. I didn't hear them a/b, but I would tend to agree with that. Both of these players were quite a bit better than his Sony 9000 sacd/dvd player. He's got an ultra-res spectral system, so you hear everything down to the last painful detail.
I have heard the levinson 360s in another friends system and thought it was very good, but not dcs/192 good. I loaned this same friend my sony SCD-1. He commented that the sony was almost as good as the levinson 360s for cd playback. I didn't hear them a/b, but I would tend to agree with that. Both of these players were quite a bit better than his Sony 9000 sacd/dvd player. He's got an ultra-res spectral system, so you hear everything down to the last painful detail.