Thank you for the info on the MSII+. I never read any of that but just leaned towards it because I've read very solid reviews on it, and have already seen a few using it with the Lyr, which was quite comforting. Why wouldn't you use upsampling?
I don't do upsampling because a few users and manufacturers have stated that upsampling in the end is messing around with the data, and unless the algorithm is very good, can lead to quality loss. (For instance the Music Streamer II to my knowledge does not perform any upsampling when fed a 44.1khz signal) To my ears, enabling 96khz in Audio Midi setup in OSX does nothing to the sound except make it sound slightly smoother, but makes iTunes cpu use jump several-fold. To me, keeping the fan noise low would be a more noticeable benefit than any supposed benefits from upsampling.
