King of the Non oversampling DAC's? Lavry /Kondo ?

I hear what you are saying 11flat6. I have been ripping DVD Audio discs to hi-rez wavs. Most have been 24/96. Some have said the rez was 24/192 on the label(Chicago II) only to find out using a DVD ripper that the MLP files were only 24/96. The DVD Audio Eagles Hotel California is 24/192 and is pretty much my reference standard for the best in digital audio sound from a rock music standpoint.
Reference recordings HRx is 24/176.4 kHz. I wouldn't be surpised if HDtracks.com get more digital source material that samples higher than 96. One thing for sure, sampling rate does matter. 192kHz sounds better and more natural than 96kHz. Cheers !

"One thing for sure, sampling rate does matter. 192kHz sounds better and more natural than 96kHz."

agree, but only if raw files were mastered at higher bit & sampling rates (many hi-rez recordings are mastered at 16/44kHz & simply "upsampled" to higher rates, then marketed/sold to audiophiles. such tracks are often only marginally better than redbook versions. this is mostly "smoke & mirrors" since most DACs upsample anyway).

Reference Recordings are great for showing off the technical capabilities of digital technology (as well as ones music system), but they're not a mainstream record co., & i get bored listening to their somewhat eclectic "showcase recordings" over & over).

anyway, i think we are digressing fm Rademaker's orig. topic.

p.s. Lavry Gold does handle 24/96kHz.

The NOS DAC discussion/crowning (;-)) is not complete without including the Zanden digital combo.

Oops! Just saw a post from Roysen.