Must still be popular with some people. Wasn't upsampling the talk of the time back then? I remember the MSB dac which employed upsampling was hyped up as well. I was curious so I bought one and it was absolutely blown away by my Theta DS Pro Basic I also had at the time. I guess one should really take into account the amount of advertising there is in the mag from these flavor of the month products that get rave reviews.
The P-tech set was also supposed to be only the first shot in a high-end assault from the company... nope. What I'd really like to see is a new DAC from Spectral based on their SDR-4000, as it seems like such a waste that it's a disc spinner only. IMO that's a dead end.