[levlhed]

I've started the painful process of looking for a DAC.  One of the thoughts/questions I have is which is "better" for lower bitrate (128k) internet radio streams?
I tend to listen to streams more than I would like to admit.  I don't expect miracles with a DAC as there is only so much that can be done with compressed music.  But with that said, would a 16 bit NOS DAC do a better job with streams than an upsampling DAC?
 
At this time the only digital files I have are 16/44.1 FLAC from CD at best.  No immediate plans to get into higher rez files, but I am able to do very very nice 24/96 needle drops.  Because of this I'm hesitant to limit myself to 16bit, but I would if there were a distinct audible advantage.  (again, I don't expect miracles)
 
It is possible that I'm thinking about this all wrong and may have not even thought to ask the right question....

 

[jodgey4]

The upsampling on most DACs just makes some of the internal digital filters easier to implement, which can actually make for a more natural/analog sound. Your headphones will make a bigger difference.