Just ordered a Belcanto DAC2 and now this! Are they really the same? I doubt. My imagination is that oversampling is a linear interpolation from one sample to the next, in 4 or 8 steps, while the interpolation from upsampling is of a sine-wave shape created by coresponding algorithms. Well, I can't pretend that I'm right on this.
Anyway, it's obvious that a conversion from 44.1 to 96 or 192 kHz isn't just oversampling in the mentioned way; there had to be 88.2 or 176.4 kHz. It's first of all a sampling conversion. I don't know if there's any advantage from that, but it surely is different from common oversampling.
And according to German magazines it sounds clearly better than with normal CD-Players' (oversampling) techniques. The reviews refer to DCS Purcell/Delius + Elgar, Chord DAC 64, Electrocompaniet ECD 1 and Musical Fidelity A 3-24. Especially the DCS combo is said to be very close to the hi-rez formats. If there is a possibility to switch between upsampling and non-upsampling, the difference is clearly in favor of the former.
Anyway, it's obvious that a conversion from 44.1 to 96 or 192 kHz isn't just oversampling in the mentioned way; there had to be 88.2 or 176.4 kHz. It's first of all a sampling conversion. I don't know if there's any advantage from that, but it surely is different from common oversampling.
And according to German magazines it sounds clearly better than with normal CD-Players' (oversampling) techniques. The reviews refer to DCS Purcell/Delius + Elgar, Chord DAC 64, Electrocompaniet ECD 1 and Musical Fidelity A 3-24. Especially the DCS combo is said to be very close to the hi-rez formats. If there is a possibility to switch between upsampling and non-upsampling, the difference is clearly in favor of the former.