Disclaimer: I have not heard a cd played back through a MPS3 using its in board transport, only my computer to a MPD3 DAC. I'm probably splitting hairs but I consider the MPD3 taking the data fed from a source as RE-sampling to DSD, not upsmapling. Since this is the first DAC to attempt this, the semantics of the terminology will probably cause a few to roll their eyes.
In my preious DACs, with few expections, i preferred playback in its native sample rate. I found upsampled 16/44.1 files sounded better to my ears without upsampling. I found 24 bit files upsampled were sometimes better, sometimes no, when utilizing upsampling.
I have experimented with the MPD3 and i prefer native sample rate files fed to the MPD3 and let the DAC RE-sample the data from PCM to DSD. As far as the sound, i could not be happier but then again, i don't have a Studer Reel to Reel for comparison. As far as level matching...the output from the MPD3 is a bit "hotter" than my vinyl rig....but I compensate by just turning the volume down a bit.....;)
In my preious DACs, with few expections, i preferred playback in its native sample rate. I found upsampled 16/44.1 files sounded better to my ears without upsampling. I found 24 bit files upsampled were sometimes better, sometimes no, when utilizing upsampling.
I have experimented with the MPD3 and i prefer native sample rate files fed to the MPD3 and let the DAC RE-sample the data from PCM to DSD. As far as the sound, i could not be happier but then again, i don't have a Studer Reel to Reel for comparison. As far as level matching...the output from the MPD3 is a bit "hotter" than my vinyl rig....but I compensate by just turning the volume down a bit.....;)