"Upsampling to 32bit/192kHz in the Mikado Signature shifts aliasing noise upward in frequency so that the upper corner frequency, of the digital anti-aliasing filters, can be more than doubled compared to the standard Mikado, witch even more than doubled the original 44.1 kHz sample rate to 24bit/96kHz.
Upsampling can neither miraculously restore lost information nor generate new information from the original 44.1 kHz sampled music. But there is a straightforward and valid explanation for the sonic benefits of Upsampling.
Without Upsampling, a complicated brick wall analog filter is required following the conversion process to eliminate high-frequency noise interfering with the analog audio signal.
Following the four dual Differential 32bit/192kHz AKM digital-to-analog converters, Mikado Signature executes the analog filter with just a single silvered Mica capacitor.
The 32bit/192kHz Upsampling of the digital signal also results in an incredible accurate handling of the important 16bit witch represents the recorded music signal, preserving linearity for improved THD+N performance.
The Mikado Signatures 32bit/192kHz Upsampling together with this simple, but yet, high quality analog filter, results in a new standard of sonic performance."
I represent the manufacturer.
