I think we're getting a bit off topic here. I agree with what most of you are saying in principle. I don't think there is anyone who would disagree that the best way to audition any component is in your home system. But that's not always possible. When I was purchasing my system, I would bring my CD player to the dealer in order to have some point of reference as to the qualities of the new player compared to what I had. Speakers are somewhat different in that you never know how they will work in your room, which is why I had a home audition before investing in expensive (for me) speakers. So I think we all pretty much agree on this. But what I am saying, and I'm sticking to it, at least for now, is that knowing about the mechanics of upsampling or what DAC chip is not going to matter one iota to whether you will like the player. I know some people believe that each DAC chip has a sound, or that a ribbon tweeter is automatically brighter than a silk dome and so on. In my experience, I have found those generalizations not to be true. But that's me.