So, question for the masses. Do any of you guys have any insight/opinions/experiences on the value of upsampling PCM to 192/24? I mean, Nyquist aside, I can understand the theoretical benefits of sampling an analog source at those rates - better high end extension, better sampling depth, which gives you - um, something - but PCM is just 44.1/16, right? So how does oversampling improve sound quality? And is there a downside - I mean, theoretically at least, wouldn't you run into the problem of resampling "between" the original samples? And what do the extra bits in each sample buy you, if they're not even present in the source?

Oh, and wingnut(4772) - love that handle BTW, that's been a longstanding nickname between me and a couple friends - started with the wingnuts that used to be de rigeur for clamping down cymbals and associated felts to their stands. IIRC, it's also the nickname of Guidebot the friendly helper 'bot on one of my all-time favorite PSX games - Descent Maximum. But anyway, not that we know how similar the internals are, but any comments on the phono stage of the P-965? Long story, but I've got a ton (almost literally) of vinyl sitting here in boxes and I'm planning on buying a decent turntable rig next year to get some of it onto the PC; if the 990's RIAA kung-fu is up to snuff, it might go a ways toward justifying the purchase.