Jeff,
Notice the quotation marks. Our not so friendly inVADER lifted the remarks from this review:
www.enjoythemusic.com/magazine/equipment/1103/outlawaudio.htm These are evidently not his own observations or comments.
By the way, further processing of a 24/96kHz signal is a daunting task. Off the top of my head I don't know of any commercially available chips that could perform this. And with DVD-A and SACD now available why would you want to anyway?
------------------
Tekdredger