Philips 963SA vs. MSB Link

Has anyone compared the upsampled redbook performance of a Blackgate capacitor modded 963 vs. the performance through a stock Link DAC?
This doesn't exactly answer your question, but I have an unmodified 963SA running through an unmodified Channel Islands VDA-1/VAC-1 combo. The D/A conversion is noticeably better with the Channel Islands setup compared to the Philips upsampled or not. The detail and depth was noticeably better. The sound of the DAC only got better with a power cord upgrade. The Philips' sound didn't change significanty with a cord change.

One of the reasons I bought the Philips was for the upsampling feature, but found that it seemed to blur the clarity in the upper end. And although the sound without upsampling wasn't stunning, I found the clarity to be much better.

Hope this helps.