I'd like to know this too.

This has been asked before here, but still yet to be answered.

Outlaw never mentioned that these DACs 'upconvert' anything like CD's 16bit/44.1kHz signal into this (potentialy) tremendously smoother 24bit rate.

If they don't use the chips for that then I just don't see the point of 'em!?

By the way -nice name 'ScanSpeaker'. I've got Scan-Speaks in my Newform Research and think they're great!