Perpetual Tech. upsampler does it work?

I've been trying to figure out if the Perpetual Tech. P-1A is worth using with a 24/96 dac from another company...anyone have any experience with this piece?
I had the P1A/P3A/P3 Power Supply and the Mystic I2S cable for about 2 months so my conclusion may not be that conclusive -- the Combo does yield more "detail" or "airiness" for some mysterious reason but it loses some of the transient in low-to-mid bass area. Overall, it does change the sound quite a bit but whether anyone likes the changes is a simple matter of personal taste. I personally felt the "upsampled" sound sounds a bit polite and loses some of the warmth but someone else may find the system more spacious.
you should be able to demo it free from the factory for 30 days....i took an xtra 30 to listen (p1p3&powersupply)...sent it back and went with birdland dac only. upsampling did not do that much for me. there is a cd enhance was very good...even better hooked to the birdland.

good luck....
I tried my friend's P-3A but thought it was rather bright and lacking in midrange. I didn't like the upsampler. I bought the MSB Gold Link DAC III instead and for my own personal taste, I like it much better with or without the MSB upsampler section enabled. I'm glad I trusted my own ears instead of some magazine reviewer's.