That's a refreshingly good article from Upscale.  Usually they end up loosely veiling an infomercial as a white paper but in the end promoting a PrimaLuna product.  I applaud them for not going there on this one.  The smugness of the crowd who look down on those who believe they can (wrongly)  improve sonics through ethernet cables is what turns me off the most, not the difference of opinion.  I'm not sure what it is about cables that brings out dogmatic opinions but I think we are better served by being open minded about most things in life and agree we don't all perceive the same reality.
Sometimes our reality is still only our perception.  Reality can often be argued as it isn’t alway real.
Because I live outside US, they blocked me from going into the site. 
The essence of the reason was that they were not going to sell me small stuff because the object is to sell big stuff (read expensive) to local (US) market.
vinowino:
"Because I live outside US, they blocked me from going into the site.
The essence of the reason was that they were not going to sell me small stuff because the object is to sell big stuff (read expensive) to local (US) market."

Hello vinowino,

     That's all we do over here, buy expensive stuff, realize it doesn't make us happy then buy different expensive stuff.  It's kind of a sickness cycle that turns into a way of life.  But it's way more fun than you'd think.
     Why don't you come on over and join us?  And remember, just buy the expensive stuff.  We're all a bit concerned about what happens if we stop buying the expensive stuff.

Tim
 
+1 Tim. I shudder to think what happens if we stop buying the expensive stuff.  
@ three_easy_payments, funny you should mention that.  My friend just bought a PrimaLuna from Upscale.  He's very pleased with it!
I agree with the article but there are some miscalculations in it.
For example: if you look at the # of bits per second that are read from a music file, they are around 800Kbps. 
Timing is everything when dealing with transfers of any data. If a packet of bits doesn't end up at its destination, the packet will be resent X amount of times and then sends an error. 
I used to design/tune/troubleshoot enterprise networks. In the old days with slower wired network speeds, you had many more issues of lost packets than you do today due to high lantencies. But, even today, a wireless connection can have many lost data packets over a certain period of time due to interference. Another example for tuning your network connections, try using jumbo frames, much less overhead than having your network devices divide up the data into 1500B packets. Test test test after making this change to verify if you see an improvement. If you don't, turn off jumbo packets.

CD players generate jitter and enough jitter can cause bit errors.

As for timing the dac uses, read some of Ted Smith's blogs/writings on how the DS dac handles timing.
The PS Audio Copper electronic mag is really great, well worth your time. Great subjects and writers.
It’s even more complicated than the article describes. The pits and lands of varying lengths on the CD do not (rpt not) represent the musical waveform. They represent predetermined discrete sets of digital data specified in the Redbook standard that must be further processed and assembled before the digital data can represent the musical waveform. There are about 10 predetermined discrete sets of 1s and 0s.
I like Kevin D. and admire his business organization along with his YouTube videos....
“ Another example for tuning your network connections, try using jumbo frames, much less overhead than having your network devices divide up the data into 1500B packets.”

Could you please elaborate on how to try “jumbo” frames? 
I usually order medium, sometimes large but never tried jumbo.

(Sorry could not resist.)
Andy2

Thanks for the Upscale Audio article - I am gaining a better understanding of why my LUMIN D 1 keeps blowing me away with it’s sound quality. I just upgraded my CD player and did some power supply and IC upgrades. It’s amazing the sound improvements my system is achieving.

please keep the education coming

Happy Listening!

tom8999
Might as well make the same argument for analog to be...
"Current is current."

-- or ---

"Voltage is voltage."
Cables can make a huge difference!
(so could, good ears)

.
Thank you @andy2 for the link to the article. I am willing to learn each and every day. Peace.
Would like to read the article but ... got blocked for being an outsider, even though I have expensìve stuff!
Umm, I just went to the Upscale website, and selected guides from the menu, and can read the article WHY THE “BITS IS BITS” ARGUMENT UTTERLY MISSES THE POINT, which I assume is what this thread refers to.

“Bits are bits” happens to be the same argument many folks use to “prove” that the sound of CDs cannot be changed by CD fluids, or by color markers like the Green Pen or Purple Pen, by using holographic foils on the CD, by isolating the CD player, by reversing the digital cable (directionality), by damping the CD itself, by beveling the CD outer edge (to correct out-of-round), by demagnetizing the CD or by demagnetizing the digital cable.

“Bits are bits” is also used to “prove” that all CDs that are produced using the same digital file sound identical.