Musical Fidelity CD A3.2 versus DAC A3 24

I'm looking for some insight into the differences, if any, between the DAC included in the Musical Fidelity CD player, the A3.2, and their stand alone DAC, the A3 24. Some of Musical Fidelity's advertising indicates that they are the same, but the A3.2 upsamples only at 96kHz, while the DAC upsamples at both 96 and 192Khz. So, how can they be the same? Are there audible differences between the two units? The DAC is rated an A in Stereophile, while the player is rated a B so, again, another question mark.
The DAC offers two settings to maximize compatiblity with transports. I was tantalized by the idea of a DAC, but compatiblity issues scared me away. Don't forget the A308 CD player which upsamples and is highly-regarded. It's $3000, but by the time you buy a DAC and go thru transports.... Musical Fidelity will probably come out with an integrated, solid state version of their Tri-vista DAC21 with the new chip, (or crystal--i can't remember which), that offers more dynamic range. It wasn't available to put into their Tri-vista flagship Amp and CD/SACD player.