If an when you got an upsamiling player do you know what the actual upsampled rate is? Is it 192khz or 176, none of you listed it. I know of one product that has upsampling and it goes to 192 and it does sound different, but not better. Just looking at the difference in the recorded waveforms (44.1 and 192) clearly shows interpolation errors. If anyone has means to record WAVE files of the output, I would be happy to analyze. All and all I would have to beleive that if your player sounds better upsampled they must be doing 172. Or could it be that their clock is crap and when you use higher sample rate, jitter is less of an issue?..hum..
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