Dob - It helps to understand why upsampling makes things sound smoother and silkier. Its not due to the upsampling itself, it because a different digital filtering is being auto-selected in your DAC. This higher frequency roll-off filter has less impact on the SQ.
If you can manually select the digital filter, then the advantage of upsampling the file goes away. You can select a high-frequency filter for all files for instance. That is what I do. This is even better than upsampling because you have the best of both worlds: the data is not modified and the digital filter is not impacting SQ.
Steve N.
Empirical Audio
If you can manually select the digital filter, then the advantage of upsampling the file goes away. You can select a high-frequency filter for all files for instance. That is what I do. This is even better than upsampling because you have the best of both worlds: the data is not modified and the digital filter is not impacting SQ.
Steve N.
Empirical Audio