Upsampling - but seriously folks

It seems pretty simple - try it and see what you think. On some systems it helps, on some systems it hurts and on some system there is not difference. People can write all they want about the theory of this, it all comes down to the implementation of the upsampling and the implementation of the DAC and other components. There is no answer - other than to try it and see how it works for you.

dtc, 

That is very well said. 

J. :)

The technology is always worth knowing and understanding but in this case I would just listen and compare.   Either way can be done well or not.   What any individual will prefer soundwise cannot be predicted.

FWIW I have both oversampling and non oversampling DACs in that the technology interests me to compare, and I find each sounds much different but very good in its own way.   Lots of good flavors of good quality sound out there.

mapman - Agreed - Knowing about the technology is fun and useful, as long as, in the end, you let your ears make the final decision.