For stereo I used to use a Lynx 2B in a PC running Foobar 2k with the SRC plugin. With that you had to make sure that all DSPs operations were either turned off (if not necessary) or done at maximum precision. Also the order in which various plugins ran had a noticeable effect on sound quality. I found the SRC (secret rabbit code) upsampling plugin/code inferior to Meridian G68 upsampling. SRC incorrectly emphasize mid-highs and loses out on bass. Since it has approximately the same frequency response before and after upsampling (confirmed by FFT) I would suggest you've got it backwards. The G68 rolls off the mid-highs and emphasises the bass. This is to be expected, since most upsamplers don't have a flat frequency response.
Mark G68, baby Genelecs, Humax Foxsat, Oppo+Vanity93, Toshiba HD-A35, Pioneer CLD-925 + Meridian 519, various other random bits and bobs Got a black G08.2 you want to sell?
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