The best CD Player for the money

One other CD question. If the CD is properly encoded, how could there EVER be any frequency above about 20khz?

There isn't. However, jitter and other issues can produce out of band noise which can get aliased in. Upsampling will try to push the noise way up in frequency where it can be aggressively filtered and removed. A delta sigma converter works this way and is beautifully linear as well as cheap.

Rega, Cambridge, Meridian

Magfan - I don't know how they could pass 20kHz with -3dB and 21kHz with -96dB using linear phase filters (Bessel) to avoid problems in passband. Bessel filters have poor rejection at up to 2x -3dB frequency no matter how many poles. Brick-wall filters not only create uneven delay for different frequencies (wrong summing of harmonics) but also have uneven (ripple) amplitude in the passband. Master tape is down-converted to 44.1kHz from 192kHz but I don't know details. It seems impossible to limit bandwidth to exactly 20kHz with brick-wall filter. Recording engineers - are you there?....

stay clear of the denon 3910--lazor goes
bad and it is $550 for the parts,,I had
to throw mine in the dumpster,,,