Power cord and upsampling for Berkeley Reference Dac

Hi...just inserted a Berkeley Ref Series dac into setup....being fed from a lumin a1.
What are opinions on Powercords tried..so far I have used a Cardas Clear and a Kubala-Sosna Emotion.
I think i like the emotion pc..although I have always had good results with it on just about any component.
Also, how many are Upsampling from redbook 44.1 to say 176 via a lumin or similar streamer..
Take a look at the Triode Wire Labs Digital-American PC. Pete has a return policy as well.