i have not yet heard better 16/44 than thru my linn cd-12. in the current Positive Feedback magazine David Robinson echos my opinion. he prefers the cd-12 to any other one-box, separate DAC or upsampler/oversampler. he believes you need good sacd to best the cd-12 (and i agree with him).
i have heard that the Audio Aero Capital 192/24 might be one to consider but i have not yet heard it.
i have heard that the Audio Aero Capital 192/24 might be one to consider but i have not yet heard it.