Upsamplers and 24bit/96kHz DACs

Just got the D2D-1 form SF. I'm using it at 48KHz into my yet to be modified SFD2 MarkII. The upsampling from 44.1 to 48KHz is just noticable. I hope when I get the DAC upgraded to 96KHz I will hear a more significant difference. I am still using the standard SFT-1 deck and not a 96KHz capable deck. I will try my DVD's coax out through the D2D-1 and report if I can hear any difference, but don't own a DVD audio to play on it. Any suggestions for a jazz/classical music lover?

has anyone listened to the birdland dac would like to know something about it

I'm using a D2D-1 (just purchased)going to a MSB Link. As a source a use a Sony DVP-7700. The Sony coaxial output downconverts to 24/48KHz! While the D2D-1 is still braking-in, the sound on any 16/44.1KHz CD I have put on is improved a bit when upsampling to 48KHz and further more at 96KHz. There is a little more air around instruments, cymbals sound better. However, the improvement is not dramatic, just better. The real treat comes on when I listen to a 24/96KHz encoded DVD (Chesky's,Accoustic's) from the DVP-7700 coax output (48KHz), then upsampled to 96KHz! Here the sound takes a new dimension...I can describe it as better definition, decay last longer, resonances are more apparent in cymbals and snares and there is overall more air around instruments! An the D2D-1 is still breaking in!! This is what HiFi is all about. An alternative to the MSB Link would be the Assemblage new DAC 2.6 with its "Tturbo" upgrade.... Read the newest review just posted on "www.sstage.com". I would say the Assemblage D2D-1 and DAC 2.6 would be a great combination at aprox. $1,200 and manufacture by the same company. I have great respect for the Sonic Frontier/Assemblage (Chris Johnson) people. I was one of the first ones to build their ST-40 kit (serial #008) superb sounding amp. Happy listening...,Alex