I agree with Sean, but I'd add a caveat that the ultrasonics appear to be more of a theoretical than a real-world problem. I have yet to hear of amp or speaker damage that could be attributed to them. In a similar vein, the "advantages" of oversampling for red book playback are theoretically real, but the extra circuitry required to implement it usually gets in the way of the music. As always, the devil is in the details.
I haven't heard a DAC yet that could equal the natural presentation of my Audio Note.
I haven't heard a DAC yet that could equal the natural presentation of my Audio Note.