Any comments on upsampling?

I would worry more about the design and sound of the piece than the technology. There are no absolutes. Everything depends on how the technology is implemented. Either design has the potential to sound great or like crap. I just compared a well regarded non-os DAC to my upsampling DAC and preferred the upsampling unit, but I honestly think the design and additonal $400 worth of parts is what made me prefer one over the other, not necessarily the upsampling

I agree with Phild. ARC prototyped the CD3 with and without upsampling. They prefered the one without, and that is the one they sell. So let your ears be the guide.

I ordered and received a MSB Link DAC III on Thursday and installed it in my system. I used a decent coax digital cable (Tributaries Silver)to go from the digital out on my Rotel RCD 1070 to the dac. This dac upsamples to 24/96. I adjusted the analog filters at first to allow less filtering but I ended up putting the filters back where they were. It sounded a little too mechanical in less filtered stage but sounds incredible now. I'm really pleased. By the way, I listened to an Arcam DiVA CD 73T today that upsamples and it sounded pretty good also. I think my combinations has a much wider and detailed soundstage though.