The only comparison I've seen between an upsampling CD player and the CD3 is the one below from audioreview.com comparing it to the Electrocompaniet EMC1(24/192 version)--for what it's worth. I know the Electrocompaniet EMC1 is highly thought of and the fact that the CD3 stays with it in this comparison is a good indication that it will hang with well-executed upsampling players, but in this case it seems the CD3's higher price was not justified for this person given the two units similar level of performance. Anyway, here it is:
"My unit is the 24/192 version and all I can say is the EMC-1 has everything that I am looking for; smooth, transparent, deep & wide sounstage, and very, very analogue! I compare this unit to Audio Research's latest CD3 side by side and my conclusion is I like the performance of both units, but not the price. CD3 is double the price of EMC-1 (and very ugly, too)...so I end up with the EMC-1.
BTW, please use the XLR outputs to achieve a better sonic performance than the unbalance outputs. I could not believe my ears when I switched to the balanced output."
"My unit is the 24/192 version and all I can say is the EMC-1 has everything that I am looking for; smooth, transparent, deep & wide sounstage, and very, very analogue! I compare this unit to Audio Research's latest CD3 side by side and my conclusion is I like the performance of both units, but not the price. CD3 is double the price of EMC-1 (and very ugly, too)...so I end up with the EMC-1.
BTW, please use the XLR outputs to achieve a better sonic performance than the unbalance outputs. I could not believe my ears when I switched to the balanced output."