I was playing around with the upsamplng (48k, 96k and 192k) and while it will take more experimenting, I think 192 sounded better on the test disc I used (Yes Live at Montreaux). On "Heart of the Sunrise" the sound was a bit—I don't know—fuller in the middle, or maybe louder is a better term. Anyway, I heard a difference. And I was listening normally, as opposed to casually or critically.
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