I listened to the 4 different filters for a very short time and the one that sounded the best to me (not broken in) was the SDLY-2. the FIR-2 seems to be the popular one,(not broken in) sounded thiner sounding than the SDLY-2 (not broken in). The up sampling rates i feel depends on the disc you play and how well its recorded. i use the 2x and 8x rates. I do not think their is a right answer, its just matter what sound you like. Get some time on your player. Then post what you find out.