Mike, If you haven't used the same signal path, then it cannot be said definitively that the Hi-Rez through the Minimax is superior. One would have to feed the Hi-Rez files through the exact same pathway/equipment & cables to conclude that. That is why I used the same player/pathway to experiment.
In the article I do say:
This fairly makes Hi Rez downloads a moot feature. If Hi Rez streams at 24 bits, but one can take plain old streaming audio at 16 bits and get the same result, theres not much incentive to pursue costly downloads. Alternatively, theres a lot of incentive to gravitate toward music websites like Rhapsody, or one of my new favorites, Lastfm.com; the final outcome as treated by the Minimax is theoretically better than your typical Hi Rez sound! I say theoretically, as I have not actually compared Hi Rez files to those upgraded by the Minimax. However, there is no mistaking the upgrade to the sound of even a 24 bit signal from a Redbook player.
(Back to discussion) Two points: 1. My main contention is that the powerful upsampling and gorgeous result from the EE will so please most people, except for the hardest of hard-core audiophiles, that they simply won't care; they'll be quite content with the result from mere streaming audio versus paying for Hi-Rez downloads. 2. I do say "...theoretically", and "...if", so, if you say there's a big difference, I believe you. BUT, is your comment based on a tight test or another "theoretically"? :)
I'll see if I can't experiment. However, to run a true test I'd need an identical recording save for the bit/frequency, as well as a source which can accommodate both.
As to your struggling with the upsampling, the EE DAC is simply taking 24/192 upsampling to a new level. New info is being added when going from 16/44.1 to 24/192, and the Minimax is doing the same thing at a higher performance level. I had both Morningstar Audio and ESS Technology proof the article for technical corrections, so I'm fairly certain my analysis is good. :)