I can't say for sure if the PS is an upgrade since I don't know what improvement you are looking for or what you are unhappy with. They are a bit different that's for sure. Some people just don't like upsampling, seems unnatural to them. On some recordings, I don't like the 24/192 upsampling of the ps audio. I am now using a Marantz 7001 as a transport. I would not say the DLIII is better than the 7001, just different. Differences in sub-1K digital gear is subtle at best. The DLIII seems different from the rest because it is obviously colored (voiced) a certain way.