Still waiting for my Spring 3 (I know, why 3 DACs for two systems, I don't know either but my birthday is coming soon
) but my sense from reading around is that the Spring's built-in oversampler does not nail it as well as the Schiit digital filter that is the foundation of their multibit oversampling. Just listening to a "low res" 44.1/16 PCM jazz album, "The Purity of Turf" by Ethan Iverson, Ron Carter, and Nasheet Waits through my Yggy-based living room system (see sig for details), and the instruments are all perfect, so similar to what I've heard from these same players at various live venues around the Bay Area. Carter's bass is especially present, with that deep, resonant, swinging tone that Carter is so well-known for. As a true expert colleague of mine (who used to run his own recording studio and also knows 90db more acoustics and signal processing than I do) observed to me today, the true prowess of a DAC is shown in 44.1/16, where the mismatches between what the studio ADC and the DAC really show, because any decently designed DAC will do fine at 96/24.