MF A3 CD player when used with MF A3/24 DAC

I was busy surfing the audio sites when i came across some old postings about the MF A3 when used with the A3/24 DAC.

As a very recent user of this combination I would like to know if have anyone has found any real sonic differances between upsampling at 96khz or 192khz? Which sampling rate do you prefer?

FYI my system is MAC6900 amp with above combination feeding Castle Howard S3 speakers. Cabling is Audioquset slate Bi-wire for the speakers. Van Den Hul first ultimate as the link between CD and DAC with Madgrigal HPC from DAC to the AMP.

I have done a lot of listening and cannot really be sure about the differance between 96khz and 192khz. I "think" (although I could be kidding myself) that the sound was slightly more forward when used at 96khz and that the soundstage went back ever so slightly when used at 192khz.

(Correct me If I'm Wrong but in theory if upsampling is "good" then 192khz should be better than 96khz????)

looking forward to your comments.
Dont waste money. If you are unhappy with the MF A3, buy an another one, which is faster, more transparent and more dynamic.
not sounds very good (a big improvement over the stand-alone CD player), just wondered if anyone had any experiance of the A3 & A3/24
I had the MF A3 with the A3.2CD player on a home trial and got rid of the A3.2CD player which as far as I know does "upsampling" similar to the A3.24. My impressions were the player seem to have smooth-over the music, high's were somewhat reduced and a level of detail as well missing.