Upsampling DAC

MSB is offering upsampling options to their LINK DAC. I wonder how this would impove the sound. Does this upsampling to 96kHz improve the sound quality tremendously?
Yes, its amazing, but I am not familiar with the MSB unit. I have heard the DCS (from the UK). It IS incredible (but not cheap at ~ $5k USD). I use Sim Audio; Jeff Rowland; Cardas; and Totem, and I did notice an improvement with the DCS Purcell upsampler. If I ever get some more $$, that's the upgrade for sure! If you can audition one anywhere- do it! Good luck Sutts
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
IMHO, the BelConte DAC-1 does a much better job than the MSB - the dCS unit is in its own league at 10x the price of the BelConte.