Apologies George,The naysayers were beginning to get me down, I decided to quash the entire back-n-forth with a zinger.

If one cannot see the inherent benefits to Upsampling, it's likely they could not see the cynicism in this last sentence, it's perhaps that I have been in the States too long. But Passive B & W's should sound incredible at 176.4.

A fair and Balanced demo with a Pair of Bowers at 176, with DSP's at 44, is as much B.S. as I've heard this month.

-Bernie