CD players with no or configurable upsampling

Consonance Linear CD120,
Consonance Reference 2.2 linear, Srajan Ebaen from 6moons owns one and loves it.
Here is the review conducted by him about this CDP and the differences between Linear vs Upsampling CD players.

6moon review

As to the sound benefits:
in plain language - less edginess, glare, resembles analog qualities, more forgiving then up-sampling/over sampling CD players.

Regards
Mariusz

Mrjstark is stating an opinion and this is by no means a fact. Many, not all, would disagree with this statement completely while others would agree totally.

Perhaps you would want to take a look at several of the best digital equipment companies in the world to see their approach. This will tell you very clearly that the answer to this is purely subjective. Two good company's to look at are EMM Labs (offer professional equipment for studios and consumer equipment) and DCS (also offers both professional and consumer equipment). I am sure Stark can recommend other highly regarded brands who are considered leaders in both the professional and consumer markets.

Cary 303 has adjustable/defeatable upsampling. If you audition one, you can compare for yourself. BTW, it also allows you to choose between tube and ss output sections.

Good Luck,

Marty

What is the advantage of having none?

It generally means the designer needs a more expensive sharper brick wall analog filter on the output - this may affect phase in the in band frequencies.