Carl, I wasn't aware that the speakers upsample if the 861 is set to HS Output N? I assumed N meant N. So the differences I heard is even more counter-intuitive.
After further listening this evening (with usual caveats, including my cloth ears):
There is a difference between where the up sampling takes place with a 'normal' CD file played from Sooloos. It is clearly better done in the 861. A crude blind testing confirms this.
With the MQA files from 2L the reverse is clearly the case. To me it is obvious on the blagutten track (listen to the bass for example which is more defined and crisp). It is less clear on the Finzi track - it shows up most on larger scale music such as the Arnesan and the Mozart.
With HS set to Y the soundstage seems flattened, it is more difficult to follow background instruments. When set to N the soundstage expands and the music becomes more enjoyable.
I don't think I'm imaging this and again I tried to blind test. The difference is not always immediately obvious and I confess to calling the Finzi wrong a few times. But in my experience, the difference is real.
Main system: NUC, Roon, Network Acoustics Ag ENO/cable, 218, 5200SE, Townsend Podium, Sennheiser HD820/800s, Sennheiser HDVA 820 amp. Mobile: Explorer, IE800 Kitchen: MS200, F80
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