upsampling IS the SAME thing as oversampling(been around since 1984) just a new way of "marketing" new DAC's.And oversmapling is pretty much essential for the 16/44.1 format(almost every cd player I know of does this).My opinion, do one of three things:#1 - sit out the initial stages of the DVD-A/SACD war and check out how much software is available before choosing sides;#2 - buy a good/great(new or used) cd player(1 box)now while prices are falling on them;#3 - if you have to pick a side now, go for the SACD - they are awesome CD players, and you've hedged your bet for the future! I really don't know much, and I want to know more!!!!
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?