What I find disconcerting is the conversion of the initial data stream is achieved by up-sampling to mega hertz before down converting to one of 13 selectable sampling rates for the CD format to higher sampling rates. Did they just plug in a chip which they programmed to alter sampling rates?
I am of the same mindset. I just want a high quality well thought out transport to play the native/original signal to the best of its ability. I’m not interested or attracted to any up sampling/manipulation/algorithms/digital filtering alternatives.
I understand that others find this approach desirable and seek it. To each their own. Many options are available for whatever one may want.
Charles