I have heard an MSB with upsampling and it does lower the noise floor quite abit! although there is a better option that is better. and that is get an MSB and get it modified by Stan Warren at supermods for a few hundred depending on what mod you choose. myself and lots of others have done so and we all agree that its one of the best dacs at any price. You can contact supermods at 541-344-3696
