[doggiehowser]

I have an Ayon CD5S with quad R2R PCM1704K chips. The DAC has the ability to run native 16/44.1 from the CD transport and play up to 24/192 on the SPDIF inputs. It can also upsample the 16/44.1 to 24/192

I also managed to snag some Linn files a while ago and they were able to produce the same track/albums in 16/44.1, 24/96 and 24/192

I found that upsampling the 16/44.1 did indeed produce a sound not dissimilar to the 24/96/192 versions, in particular a smoothness to the sound. But that may or may not be too everyone's liking. In some cases, I prefer the edginess of the original 16/44.1 but that may be a filtering artefact.