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?
Hi Kies & Carl; I don't believe the Muse model 296 is an upsampling DAC, although I do think it uses over sampling technology, (but I don't exactly know the difference between over sampling and up-sampling). I've looked into this a bit as I have a Muse Model Two DAC and am considering upgrade to the 296.
I was just looking at the Soundstage photos of CES. Looks like the Boulder 1012 DAC/Preamp will be something to watch out for (claims to achieve 144 dB noise rejection, true 24 bit performance). It costs $15,000, though. Ok, the Muse does not upsample internally. Upsamplers by themselves are called "digital-to-digital converters". All the ones I mentioned (except the Muse and dCS) do this in the same chassis as the DAC itself. I beleive the Perpetual Technologies model 3 is the least costly of all these, and they (and also Bel Canto) offer in-home auditions, factory direct. The Bel Canto only upsamples to 96 kHz, instead of 192, though. But the Bel Canto is perhaps likely to be the best one for the money...that's only a guess.
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.
You may want to hold off on getting excited about upsampling. I just finished an audition of the Perp P1-A in my system, using alternatively an EVS Millenium DAC, the Muse 296, and Lexicon DC-1 processor. In all cases, I found the sound was BETTER when driving the DAC directly from a transport, than when inserting the P1-A in-between and doing resolution enhancement to 24/96 (for the EVS and Muse), and 20/48 (for the Lexicon). The upsampling seems to rob the music of its dynamics, and the bass gets DRAMATICALLY softer and flabbier. I found this shortcoming to be most pronounced, perhaps surprisingly, by the best DAC; the Muse 296. Using the P1-A, I strongly preferred the Sony SCD-1 alone to the P1-A/Muse combo. When taking out the P1-A and driving the Muse directly with a transport, OTOH, I preferred the Muse over the Sony alone perhaps in a 60/40 ratio. In short, my one person's impression is that upsampling is definitely not a panacea, it is not lightning in a bottle, but in some systems to some tastes, it may offer a slightly different presentation that is marginally preferable.
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!!!!