So now we're "upsampling to SACD" too?? It's amazing how effective marketing bull**** can be! Wasn't dCS the first to start using the "upsampling to 24/96" phrase? I'm inclined to believe what Verybigamp said above in his 2nd sentence about the qualities of dCS.
For those who are aware that "upsampling", as it has been used over the last few years is simply a marketing ploy, please disregard my next sentence. Folks, you cannot "upsample" to DVD-A and you cannot "upsample" to SACD. Furthermore, and technically speaking, any non-integer oversampling (eg. 44.1 -> 96 or 44.1 -> 192) has the potential to compromise the overall sound. Please read one of the many articles published regarding the marketing hype that is "upsampling". I recommend Sim Moons; it's very clear and readable for a layperson (and short too), but there are many others by Madrigal, Wadia, etc.
http://www.simaudio.com/technical.htm
Having said all of that, I own (and love) the Audio Aero Capitole 24/192. I have no pretensions that the very fine quality of sound I hear has anything to do with 192 or "upsampling". It is a very smooth and rich sounding player (some may call this analogue-like). It does many things very well, but it is not due to "upsampling". It is due to a good integral transport, good digital filtering and conversion, and a good analog section. Nothing more, nothing less.