I just ordered a Njoe Tjoeb CD player, and as an option, they offer a 24/192 upsampler. http://www.upscaleaudio.com/4000faqupdate.htm I'm wondering if it's worth it. I've read reviews saying that it is better and others saying it's just another oversampling and that any percieved benefit is from a better digital filter since you dont really get any more information than what is in the 16/44 encoding. So...... Anybody have any first hand experience?