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RE: Here we go again...

Unless "DSD" or "320/147" is explicitly mentioned in the literature, it's probably ASRC.

"What about Accustic Arts DAC I-MK4, it upsamples to 1536 kHz?"

That's 16x oversampling at 96 kHz (oversampling or filtering isn't really needed for 96 kHz sampled audio)..... If it upsamples to that with CD, it's probably asynchronous. The question is if it upsamples to 705.6 kHz for CD, which would maintain the 16x oversampling.

Note that it's not just the oversampling and a synchronous conversion that's sought, but also the impulse response of the digital filter. It has a bigger impact on the sonic result than the differences between 4x, 8x, and 16x oversampling.


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