Sonic Frontiers has just announced their 24/96 upgrade to both their SFD2 Mark II and the P-3 DACs. My SFD2 upgrade will cost $1300, but I will still have to purchase the $700 outboard D2D-1. So for $2K I'm ready for the next upgrade which will be the DVD-Audio capable machine probably available by the end of the year. (See the May Stereophile page 62 for the ad/announcement.
24/96 Upsampling
I've got a SFD2 Mark II, a very good class A type DAC. SF tells me that they will have a 24/96 upgrade for this DAC out this summer. They also have a D2D-1 stand alone box for $600. Anyone experienced the difference in a good DACs performance using one of these new upsampling digital to digital boxes?