Audiofreak32, I'm a Linn dealer and one of the first to embrace wholeheartily the DS bandwagon (at least here where I live and work)....... so I know a little about it. A different matter are "real" 24 bit files but one CD (that is 16 bit) ripped at 24 bit will not become a real 24 bit (I mean real high reolution file). I've tried to rip some CDs as 24/96 files but IMHO is a waste of time as anyway the Linn DS is doing this same job internally. Here is an excerpts from a thread on the Linn forum posted by a Linn DS engineer: Internally, the DS uses 35-bit precision for upsampling and digital volume control. There is then a single, properly dithered truncation to 24-bits just before the DAC. External upsampling introduces an additional truncation (to 24 bits) so the overall processing chain becomes more lossy.
Happy listening with your DS and yes, no more CD player for me too.
Cheers