Any comments on upsampling?

I'm no digital expert but I have listened to a few dacs recently that seem to finally, properly be executing digital circuitry to the full potential of 16 bit/44.1k. Compared to a few upsamplers I know of these two 16 biters (listed below) are embarrasingly superior. Completely non-digital yet extracting what sounds/FEELS like everything on the disc. Just a handful of times have I completely forgot about the medium and liquified into a perfectly reconstructed musical moment in time. I only had a short time with the Progression dac but was convinced so thoroughly that I had not heard the potential of 16/44.1 that I purchased the new Highly rated AVA 16/44.1 "DONE RIGHT" Omegastar dac @ $1k. I've had it for a month and a friend brought over his BelCanto dac2 and the AVA was clearly much better. The bass is MUCH better. Deeper, stronger, much more resolved and articulate. I've owned the top "platinum" MSB upsampler dac that really falls way short, along with many others, to what 16/44.1 done right is capable of. These links are very interesting. Good luck and happy listening.

http://www.sakurasystems.com/articles/Kusunoki.html
http://www.avahifi.com/root/equipment/dac/omegastar_dac.htm

Csericks,
just wanted to add...Like you I have an extensive CD collection. A few years back my considerations were taking me toward SACD's yada,yada,yada. But after listening to many universal players (I wasn't about to discard my CD's) I realized to get a really great (NON-DIGITAL) sounding U player would cost me several thousand$. What I am listening to now cost far less with better performance. My digital front-end is a Sony DVP-7700 (transport), soon to be modded/optimized, connected to a OmegaStar dac with a $100.00 Harmonic Tech digital cable. This set-up produces world-class transparency, is absolutely non-fatiguing and is about as good at resolution as i've ever heard. Dynamics, rythym, shimmer that most 24/196 boxes hope for.

Omegastar dac $999.00
Sony DVP-7700 $234.00 delivered E-bay
Harmonic Tech Dig. $100.00

You don't need to spend big money any more to get HUGE performance. At less than $1500.00 I have world class digital playback. I'm a very happy camper. Enjoy them bits.