Reply #2 on: January 27, 2013, 06:48:32 AM
Hey Shreekant - which Oppo did you get? I'm having some serious lust issues over the 105! - anyway thats my problem - I'm a serious digital slut and have tried all things digital in terms of sound manipulation.
IMO - redbook (16/44.1) upsampled IN SOFTWARE sounds a bit 'better' than NOS (non-oversampling) of the same, or hardward (chip) upsampling of the same. There are innumerable algorithms out there to accomplish this. Thats one of my fascinations with the Oppo is to see how they used the ESS DAC's to do the deed.
With my kit, the AKM9396 (Transporter) and the dual AKM9399's in my Gungnir, I get better sound upsampling my redbook to 24/96 using Sox with Foobar. This upsampling is done ahead of time, permanently changing the files, so they exist as 24/96 files on my hard drive (quite large at that). Therefore, the DAC sees 24/96 files. These DAC's do not up/oversample them. You could experiment with the same techniques using the 105 and a laptop or hard drive NAS over USB. With the Oppo I would upsample to 24/192. My transporter maxes out at 24/96.
Very exciting time for DAC's! I piss my pants just thinking about it!
Eric
Emotiva XPA-2, Magnepan MMG (mod), Quickie (mod), JRiver, Wyrd4sound uLink, Schiit Gungnir, JPS Digital power cord, MIT power cord, JPS Labs ultraconductor wire throughout, HSU sub. powered by Crown.