necessity of 24/96 w/out dvd-audio...?

upsampling can produce better sound from digital. Standard 16/44 discs (regular CD's, not DVD) can benefit from upsampling to 24/96 (or, ultimately, 24/192 w use of DCS Elgar DAC; internally in Accuphase DP-75V CD player, etc., etc.). 24/96 is not only for DVD...

DKlap- E-mail DCS in the UK for a technical white paper on upsampling benefits- 'smooths out' sine wave sound curve, etc., etc. (I use the DCS Purcell upsampler, and will never go back...). Also, some of the recent Stereophile mags have interesting articles on upsampling, etc. (I think it was included on an article on the Accuphase CD player, or transport/DAC combo, comparing to the DCS gear- very interesting). 24/192 is the ultimate though!!