"Why does North Star allow upsampling at the transport level? Is it indeed the same upsampler as in the DAC."
Identical. The reason is the I2S interface. It is evidently more efficient design-wise to upsample in the Transport and then output 24/192 to the I2S interface. The transport can also output native rate on the S/PDIF outputs.
When you use the Transport and DAc together with S/PDIF, the DAC does the upsampling only if you select this. With the I2S interface the transport always upsamples to 24/96 and the DAC does no upsampling.
Steve N.
Identical. The reason is the I2S interface. It is evidently more efficient design-wise to upsample in the Transport and then output 24/192 to the I2S interface. The transport can also output native rate on the S/PDIF outputs.
When you use the Transport and DAc together with S/PDIF, the DAC does the upsampling only if you select this. With the I2S interface the transport always upsamples to 24/96 and the DAC does no upsampling.
Steve N.