Valab NOS dac vs 192k upsampling dac

I am using a Mac Mini as a music server and using the USB output to my dac. I own a Valab NOS dac and have been very happy with it. A friend of mine just purchased a Peachtree Nova dac and played some music through it at 192k. There was a noticeable improvement. The new dac seems to contradict the logic of the nos argument that Kevin had been preaching to sell the original dac, but I can see how his nos dac served the cd person and falls short on the high resolution music user.

I noticed that Valab now has a 192k 're-data' dac. Has anyone tried this yet?
Matt - My Benchmark DAC1 + Rowland 102 were ruthlessly revealing and I couldn't find right balance. Changing speakers to Hyperion 938 made it different system - creamy smooth, extended and detailed. I'm not sure how much depends on DAC and how much is overall quality + synergy of the rest.

I studied reviews of Audio Note newest kit NOS DAC and concluded that it is one step above Benchmark mainly due to high quality components used. It is not as neatly built as Benchmark and I could not find spects. I use Benchmark now with Aiport Express and 1TB server.