I think that most people would agree that the designer's implementaion of the technology is more important than the technology. Many people rave about some 24/96 or 24/192 designs, but some rave about the non-upsampling designs of Audio Note or Sakura.
It's probably best to listen to as many as possible in your price range. Most will sound different from each other...even the units that upsample to 24/96. It really comes down to the design and your personal preference.
It's probably best to listen to as many as possible in your price range. Most will sound different from each other...even the units that upsample to 24/96. It really comes down to the design and your personal preference.