Tim, the upsampling is simply more of the same, in terms of taking the original 16/44.1, and mathematically adding in a finer resolution grid on top. The problem with that is, that it is interpolating the already interpolated 16/44.1 signal. Since the original music has already been corrupted at the 16/44.1 level, the additional interpolation can do nothing but try to "guess" what the 16/44.1 missed. This results in a computer generated simulation of music that is not even what was in the original analog performance. It may sound more pleasing and smooth, but it is not the original music. I have heard upsampling players, and I agree that the music sounds generally more pleasing than non-upsampling. But, is it accurate? Or is it just a "synthesized" facelift? Technically, it is the latter. Let's say, for sake of discussion, that I had a modern art painting in front of me. And let's say that I thought I could make it better by connecting some lines that looked like they should be connected, but I really had no idea what the artist intended the painting to be. This might make the painting more pleasing to my eye, but it has changed the painting. It may not even be what the artist intended any more because he may have had a concept that I am not aware of. This is what the sampling/upsampling does. It makes changes based on a program that actually makes up sections of waveforms based on what it's program thinks should be there. It has no idea what should actually be there. If the original recording had been done in 24/192, then the waveform has higher resolution than CD, and if played back in 24/192, should sound better than CD. Still not perfect, nothing is, but better. So, overall, I advocate higher sample rates over lower sample rates for their inherent higher resolution. If you noticed, I did not interject vinyl into the discussion. But one could say that the ultimate form of digital would actually be analog(an infinitely high sample rate that would represent a theortically perfect copy of the original waveform). So we are going around in a big circle trying to get what we already have had for years. Again, stating the mathematical proof of "Limits", it is theoretically impossible to sample any wave without error, no matter how high the sample rate. So, thus, I state that it is a case of chasing your tail. You are never going to get there. However, you may get close enough to satisfy yourself or others, with a high enough sample rate. This is why I say that I am a proponent of these higher resolution formats over the CD format.