High-end audio is one thing when an imperfect CD is played on it. The upsampling on high-end audio is better and you will hear the difference. But when it comes to BD, the disc is already perfect and the transport will not noticable make a difference in PQ. For people using analog outs, the Arcam will be the best AQ on the market. For the rest of us using HDMI for audio and video, the 1's and 0's can't be upsampled...
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