Hi iansen - That's certainly an interesting analogy and I've thought the same thing in the past. Since I'm not an engineer I won't attempt to talk technically about this topic. I will say that upsampling is done for many reasons, including reducing jitter. There are a couple conversations around here where this topic has been discussed and there really is no consensus on upsampling. Good, bad or ugly it really depends on the implementation by each manufacturer. Some manufacturers MAY be looking …