Just corresponded with Steve and did ask him about the 24/96 upgrade. He said, however, that he did not see the value of the upgrade and it would be a patent infringement should he tries to do it with the 850. He prefers to work on areas such as the analog section & power supplies (amongst other things) that would yield more tangible sonic benefits. As it stands right now, there are a few who has vouched those improvements. Talk to him; he seems like a nice guy!