Hi,
My experience with Digital Upsampling has been very good too. But it was not done by any receiver but a pretty good PC soundcard.
The first time I used the
EGO-SYS Waveterminal 192x soundcard using some cheap desktop speakers, I was stunned by the clarity when I tried the upsampling features available on this card.
My source was a CD (16bit/44.1kHz). I first selected the matching output on the control panel of the card. i.e. 16-bit/44k. The software driver allows you to select from the foll. sampling frequencies - 44.1, 48k, 96k, 192k and bit lengths - 16-bit, 20-bit and 24-bit).
At 16-bit/44k, it sounded very similar to the output that we were always getting from our good old Soundblaster Live soundcard. But when we changed the setting to 24-bit/192k -
WOW. The CD recording just came alive with detail on those lousy desktop speakers. The difference was huge in between the 2 settings.
My DVD player DVD-RP82 also has some upsampling features - it can bump up the 44.1k signal to 88.2k max. But I cant hear that much difference between the 2 settings.