The Dodson Model 217 24bit/96kHz DAC

Has anyone heard the Dodson Model 217 Mark IID 24bit/96kHz upsampler and DAC? Any good? How does it compare with the dCS Purcell/Delius or Purcell/Elgar combo? How does it compare with other upsampling DACs, separate or integrated?
It does not upsample
I have never heard the unit, but technical specifications on their web site ( claims that it does upsample. Several reviews seem good, although I really don't know how much weight to give those.
Originaly, it was just an upgrade to pass a 24/96 siganal
The Dodson sounds pretty good. Check out the Audio Logic 2400 ... it sounds marvelous!
I'm not sure of the Model, but we did a sound off in a local Music on a Pass system amd a Coda system(I can't remember transport. Anyhow we compared a Dobson with a Wadia. ANd I have to say the Dobson sounded much better.