A while back, I needed a CD player to replace my Madrigal Audio Labs Proceed player that no longer wanted to read discs. Not wanting to spend a lot of money, I took a flyer on a direct marketed CD player from a Swedish company called XTZ. I couldn't find a lot of reviews or info on their CD100 CD player but what I did find caught my interest. The CD player is fairly substantial at just under 20 lbs, uses a Class A output stage built around discrete components, has numerous outputs including balanced XLR, and uses separate transformers for the digital and analog sections. It's also nicely styled with a full function hefty remote though some of the unit's control functions are a bit quirky. 

In any case, the player uses an Analog Devices AD1955 DAC which upsamples to 384 KHz! I don't believe I've ever seen a DAC with a spec that can upsample at this rate. My question is...is this just some marketing gingerbread (like power specs) or should I expect something really special because of the high upsampling rate?