The AL24 is Denon's "analog waveform reproducing technology",to support 192k sampling on DVD-A. In other words this could be some upsampling technology for less then 192k.But since they mention analog reconstruction,then it could be just like Pioneer's Legato Link,which said to "restore lost high frequency content" during D/A comversion. Based on the limited info It's hard to tell,you might just gonna have to rely on anecdotes from users.