chebby:
Given that (in most cases) the material starts off as a 'red book' CD grade 16 bit 44.1khz signal, then isn't all this just 'polishing a curd'?
Oh by the by, the Naim DAC oversamples 44.1khz 16 times. (705khz)
Quote from their website...
"The Naim DAC's digital filtering is handled by a powerful SHARC DSP chip running unique Naim authored code to create an ultra high precision 40bit floating point filter. The filter over-samples by 16 times on 44.1kHz data and provides stop-band attenuation of 180dB on all data."
In fact the USB on the Naim DAC (for memory sticks) supports WAV up to 32 bit and 768khz
Yup, the Naim DAC will handle 32-bit 768kHz audio through USB. Though I haven't seen distributed files in this resolution, I sure hope they start doing it. It's SPDIF inputs is limited by the spec to 24-bit 192kHz though.
If it matters, the Naim seems to only do oversampling (integer upsample) for lower resolution bitstreams (such as redbook CDs), and not input-asynchronous upsampling (though it reclocks, which should give some of the benefits). Upsampling to a fixed frequency supposedly ensures that all switching noise induced by the processors would be synchronous with the new sampling rate (therefore eliminating asynchronous switching noise, which may somewhat affect the analogue side of the DAC.) I'm sure it still sounds better than the Cambridge and Harman examples, as this is a higher end product (and the analogue side is probably better shielded or further from sources of contamination).
The Orpheus' Heritage Project Signature DAC seems to do fixed output upsampling to 768kHz. I wonder what sort of analogue filters they deploy on devices this good though (probably a very gentle slope, and of excellent quality).
Cheers!