At the price point of the Emotiva, the up sampling will sound artificial. You will loose immediacy. I thought I wanted up sampling in my system... until I heard it.
No, it does not upsample. But it is a very good DAC for the money. Emotiva definitely has it going on - check out their UMC-1 pre-processor - on sale now for only $499 - A SMOKIN' DEAL!!
The XDA-1 is "fantastic" at it's price point, and probably much more! I'm on my second one and now am reminded of how much I liked my first one! :o) Also a great preamp in an all digital system.
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