Most every new DVD player made today, even those under $100, boast an upsamplin feature, usually 24/192. As to if a DVD player, especially a cheap one, will sound better then a dedicated player or dac combo at the same price: don't bet on it. Don't get caught up on the bells, whislte and specs, they really don't mean a thing. If sound quality is important to you, avoid dvd players and stick to a dedicated CD player or external dac and dedicated transport :)
