Agree with Arni and, as for the benefit of the upsampling, if your dac does upsample, you probably would not experience the benefit I did, but, I'm not sure if it makes a difference to your dac accepting a 44.1k signal and than upsampling or accepting a 96k signal.
Again, with the Monarchy, my Berkley receives a 96k signal, and that was a hugh improvement compared to the dac w/o the Monarchy.
Again, with the Monarchy, my Berkley receives a 96k signal, and that was a hugh improvement compared to the dac w/o the Monarchy.