Thats an interesting distinction...I must admit to only having tried or used upsampling and interpolating systems in this context(either dCS during a few demos,and Perpetual Technologies at home),but it would be very interesting to compare that type of system with the oversampling/multibit system you describe....for me,anyway,upsampling/interpolation does very nicely,and sounds vastly better(most of the time)than straight 16bit CD,with my system and what I listen to....but.at the end of the day,that's only my preference,and thus one of the reasons why we have so many different types of replay systems around,and people who like/dislike each.....variety being the spice of life etc!