Shsohis
As far as up-sampling with oversampling you seem to know a lot more about that than I do for sure so I will let you be the authority on that. I just know what it says in the manual. At the end of the day for me regardless of what is used is how it sounds and what is the best to my ears IMO how ever we get there...
" I certainly agree that Esoteric has far superior transport than OPPO that shouldnt be the reason SACD is sounding better "
I can guarantee you that the transport at any level using any up-sampling and/or oversampling or non up-sampling or any medium be it ripped, streamed, downloaded, CD, SACD, any of it the actual transport has a gigantic impact on the sound. Way more than I ever thought. I have learned that mostly from when I started this thread and people brought it to my attention. So I am down digging around that rabbit hole now.