Solid State vs Valve, Digital vs Analogue, SACD vs DVD-A, the arguments rage on, with one persons point of view seemingly contradicting others, which is right? Which is wrong? Are there any winners, any losers, or is it down to personal tastes? Now we have opposing technologies in the digital world, Digital Filters vs Filterless Dac’s, Up-sampling vs No up-sampling, Over-sampling vs no Oversampling, how are we supposed to make a decision with so many opposing viewpoints?
There seems to be only one way to decide, and that is with your ears, if you like the sound of the latest technology with 24/192 up-sampling, with brick-wall fliters to block unwanted spurious noise, then that is what you are looking for, if on the other hand you trust your ears to make a buying decision, then the alternative “Simple” approach is worth looking out for.
The Consonance CD 120 Linear and Reference CD2.2 Linear MKII Tube CD Player embody the same design philosophy; non-oversampling and no digital filters.