I have both--the 840c has 2 dacs and upsamples way above the arcam--the arcam is very good-th 840c is great---period
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Yes, absolutely, the 840C would be a step up as I have heard both and used to own the CD-73T
IMO comparing the top of the line Cambridge Audio 840C to the entry level Arcam CD73T is not a fair comparison.
The CD-73T is ~$700 and the other ~$1600. At that price point for Arcam you may want compare it with the CD192, which is a noticeably better player then the CD 73T, as I did an AB comparison 2 years ago. I ended up purchasing the Arcam FMJ CD36 as I felt it had a bit more dynamics and clarity then the CD192 and better reliability then the Musical Fidelity A5 I was also looking at.
Hope this helps.