Meisterkleef I agree with you. Of course the Digital Filters (stand alone or built in the DAC) do not have the ability to perform non-linear interpolation. You are also right that the data truncation is happening in low-order bits but it's still present and I can hear it. It is most noticeable at the high frequencies which makes me crazy - I can not listen to it. I have tried some of the World's best re-sampling software using VERY sophisticated algorithms to convert 44.1 to 96 or 192 but the result is the same - I hear it. What I found also is that even a linear upsampling to 88.2 and 176.4 is not that good as some dynamics are lost. Playing with the above mentioned computer programs have proven to me that the best you can do to a CD is to convert it to 24 bit and keep the original sampling rate.
Regards,
Alex
Regards,
Alex