Upsampling disadvantges, mutliplying the mistakes??

I agree w/the group. Please audition several player w/different dac's. I prefer burr-brown dac's over pcm or Sigma/Delta devices. (burr-brown - resolution audio, Old Theta, adcom,wadia, etc..)

Take alook at :
http://www.onhifi.com/features/20010301.htm

Your thoughts are pretty much right on as far as multipling the mistakes.If you increase word lenght through conventional techniks you increase proportionaly the jitter.The only player and dac that do not do this is the Audiomeca units due to downloading the bitstream into a dsp chip which rebuilds the stream to a higher bit ,32, then loads this into the dac to be read at 192.This system eliminates jitter and definitly sounds better than 16 bit players.