I emailed MSB yesterday regarding the Link DAC III's ability to INTERPOLATE AND UPSAMPLE. The response was as follows:
Thomas, We do have this available, we call it our upsampling upgrade. It does smart interpolation and upsamples the signal to 24/96kHz as well as 24/132kHz.
This upgrade is $199.00 and can be installed by the customer at any time.
Thank you for your interest, Scott Rust MSB TECHNOLOGY This information lead me to order a Link DAC III with the upsampling and interpolation chip. When I asked the Scott why does MSB not state anything about Interpolation on their website, he said "Nobody Knows what Interpolation is". Anyway. I have Pioneer DV-414 as the transport and the Link DAC III will complement it. I just thought I would interject my ignorance or 2 cents which ever is worth more!