If you order it with the 24/96 unsample board you will find it adds low end heft, a cleaner mid-range and much better highs. I use it with a Marantz 63e CD changer and it put this fine player in another league altogether. A really good DAC for not much money. Its ungradable, small and does exactly what MSB says it will do. Gives you a taste of what upsampling does for regular CD's. Not as good as SACD or DVD Audio I'm told but it certainly gets you closer.
