Pretty well written post just above mine. I have a dCS Vivaldi up-sampler. All you have to do is listen with/with out it. It will only take a minute to hear the benefits it brings to a dCS system...
I think bit perfect is likely true, just doesn't work out given playback and recording processes that are actually taking place...
I think bit perfect is likely true, just doesn't work out given playback and recording processes that are actually taking place...