I am curious to what people here think of asynchronous upsampling to 192 kHZ/96 kHz. Most DACs already do oversampling, so why use another chip to upsample? Marketing hype? I have found out that most DACs/players that use the Crystal sample rate convertor chip have a 'samey' sound with fuzzy/busy highs and a synthetic sound that is far removed from my non-oversampling DAC. I might hear distortion, but why do acoustic instruments sounds so much more real with my NON OS dac? Also, I think most digital filters do more harm than good. Any comments? :JPS: