CAL Audio Alpha DAC

Similar to the recent question on the CAL Icon "BOSS" upgrade, is the 96/24 upgrade for the CAL Alpha DAC worth the cost? What is the benefit? FWIW, I'm using an Alpha with a CAL Delta transport. Thanks.
Fpeel, Correct me if I am wrong, but the Delta is still only putting out a 44.1 KHz 16bit signal. The upgrade to the Alpha I don't think has "upsampling" to 24/96. So the Alpha convert the 44.1/16 signal only. Now there might be the question of sonics. But you need a transport that will output 24/96 like a DVD player or an upsampling device to take advantage of the true 24/96 of the Alpha.
Thanks for the input, Dan. You are right, though, that the question is about the "sonics". CAL claims the upgrade enhances standard CD playback and surely they wouldn't fudge the truth. My curiousity is about others' experience with this upgrade and if it made a positive change in their system. More importantly, given its cost, does it make sense to get the upgrade or would waiting for the format wars to pan out make more sense?
Fpeel, That's what I thougt. I own a Delta and used to own a Alpha until I sold it here in favor of a dCS Delius. The CAL Delta/Alpha combo is a classic. Best of luck, Dan
It is the filter that is used for 24/96 sampling that makes the biggest difference in the sound of standard cd discs and played with standard cd transports.(A 24/96 transport is necessary for 24/96 discs.)Full description in the editorial of the Sept. 98 Fi magazine.More space, treble, definition and resolution.Many are happy with the Cal upgrade and much of this can be accessed in the audio asylum search section.
Thanks for the lead, Lihifiguy. Hadn't thought to look there. Most interesting thing was the complete lack of any negative comments about this upgrade. People are generally more apt to post complaints than compliments, so that says a lot about the improvement it brings. Looks like another item is going to be added to the wish list.