Marco-thanks for the write up, good points you make here. I too owned a Brick first, then moved up the line to the Cosecant, and eventually plan to go to the Crimson. The difference between Brick and Cosecant was profound, and I agree with your observations of Brick. Except I would add it rolled the bass a little as well, which is why I moved from it. Cosecant does not do this, and does everything Brick does, but with more authority and depth, while still retaining that pretty sound synonymous with Gordon's equipment. I actually have trouble comprehending how Crimson can be as good as people say it is quite honestly. Not that I am doubting it is, just fascinating to me that it gets better.
Anyway, my point is basically that all too often people automatically assume that up sampling is just simply better than an equivalent 16 bit design, and this is NOT always the case. In my listening tests I compared Cosecant with a Meridian G08 (upsampling) and the Cosecant sounded overall more like music to me and quite a few others in the room. However, in the case of the DACs we are discussing here maybe this is not the case, they could be the best sounding up samplers in the world for all I know. But hopefully listening is the ultimate decision-maker, not just technical stats by themselves. Sounds like you have listened to alot yourself, which is ultimately how I ended up with the stuff I have today-exhaustive listening, and side by side comparisons. And I can say with certainty, that I don't consider not having the ability to listen to 24 bit a shortcoming by any means. Hopefully others do not either.