Up & Over sampling Is one superior to the other?


I see many contrasting ideas on up sampling, and over sampling. I want to get a DAC quite soon and have gotten the impression from reading reviews, that up sampling is a more forward presentation and can be analytical.... over sampling is more resolving and refined, yet laid back sounding.

Have I the wrong thoughts here? or is therre any truth to those diffs?

Do tubes really make significant diffs over strickly solid state (given all else is resonably the same)?

I thought to try making sure before taking the plunge.

I am most grateful for any help here from those who have had both or either...
blindjim
Here is what I have experienced:

1) SRC is the best-sounding software upsampler for Foobar2000, at 24/96

2) Hardware upsamplers all sound about the same, not so great IMO, with one exception: for 24/192 upsampling, the SM5847AF chip is wonderful. Implementation is everything though. You can still screw it up with a bad design.

Steve N.
Empirical Audio
SRC is Secret Rabbit Code, written by a coder in Australia. It is a plug-in for Foobar2000. Foobar2000 is a free player for computer, the best-sounding of the PC players IMO.

I posted recommendations for the best software combination on my forum, based on feedback from customers and my own listening tests:
http://www.audiocircle.com/circles/index.php?board=40.0

Steve N.
Empirical Audio
Thanks, Steve

Anyone had compatibility issues with that Foobar 2K software... it's not confidence inspiring reading through their FAQ's.

I also didn't see where it did Apple lossless, I've nearly everything in AAC & AL. yet I'm likely gonna re-rip onto a big NAS drive soon... just hate to relearn another software, especially if it's clunky, or PC knowledge based intensive... though I know more than a little... I ain't the PC genius I think i am most often.
BR