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Where do you see the 96K conversion?

Both Marantz literature and the original poster say that it uses 8x oversampling on the PCM stream, and that CD is handled at 44.1K. The DAC chip is capable of handling oversampled PCM data rates up to 192K at 4x oversampling, or lower rates at 8x oversampling, but it doesn't perform any sample rate conversion. The oversampling is performed in the digital filter (in this case implemented in a DSP). If you play a CD, the DAC will get data at the standard 352.8K (8x) sample rate.


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