@lowrider57 , Upsampling will not hurt, it will usually help, and most NOS chips support 24/96. Simpler to filter this too. Depends on the vintage of the D/A chip though. If its a TDA1543 chip, maybe 44.1 would be better.
You can also get the Synchro-Mesh in 44.1 flavor at minimal cost and select 16-bit. Also great sounding. I would recommend 24/96 standard version if the D/A supports it. 30-day money-back.
Steve N.
Empirical Audio