The front panel clearly shows 96 as the maximum. Had a quick look at the technical blurb just now. It says: Adapted Time Filtering (ATF™) asynchronous upsampling technology converts 16-24 bit audio (at any standard sampling frequency between 32-96kHz) to 24 bit/192kHz.
But isn't that inferior to say the delta sigma oversampling DACs that oversample even the modest 16 bit 44.1KHz by 8X to 252.8KHz? That would make the Dacmagic less detailed with its lower sampling frequency. Why go to all the trouble of the debatable use of upsampling to 192KHz when oversampling would be far simpler? I am also troubled by their statement that any standard 16-24 bit audio and sampling frequency of 32 to 96KHz is automatically upsampled to 24 bit/192KHz. That's 50% more added bits on a CD. Where do these bits come from? Are they divisions of the original 16 bit or software/hardware manipulation of the original data? How trust worthy is then the audio coming from the DacMagic compared to a pure unabridged 16 bit in 16 bit out audio signal? How do you convert a 16 bit signal to a 24 bit signal without compromising the original waveform and what are the benefits? More detail? From where? Can you get more out of a digital procession of 0's and 1's than was in there in the first place? I tried converting 160kps mp3 to 192 or even 256kps, but it didn't sound any better, so how is this different?
Any techy out there with some answers?
But isn't that inferior to say the delta sigma oversampling DACs that oversample even the modest 16 bit 44.1KHz by 8X to 252.8KHz? That would make the Dacmagic less detailed with its lower sampling frequency. Why go to all the trouble of the debatable use of upsampling to 192KHz when oversampling would be far simpler? I am also troubled by their statement that any standard 16-24 bit audio and sampling frequency of 32 to 96KHz is automatically upsampled to 24 bit/192KHz. That's 50% more added bits on a CD. Where do these bits come from? Are they divisions of the original 16 bit or software/hardware manipulation of the original data? How trust worthy is then the audio coming from the DacMagic compared to a pure unabridged 16 bit in 16 bit out audio signal? How do you convert a 16 bit signal to a 24 bit signal without compromising the original waveform and what are the benefits? More detail? From where? Can you get more out of a digital procession of 0's and 1's than was in there in the first place? I tried converting 160kps mp3 to 192 or even 256kps, but it didn't sound any better, so how is this different?
Any techy out there with some answers?















. They mention 24 bit. I wonder how large the error would then be on a coarser 16 bit signal. Does the wording "extremely" still apply?
? Is the WM8740 not good enough to do the job by itself or am I missing the jest of the technology? Marketing overkill or genuine musical reasoning to incorporate upsampling?


Can't wait for the reviews comparing them to the pico dac and the headroom microdac. I have a feeling Larry aka Headphoneaddict will ride on this 

