Hey greenhorn... i must thank you here. All the while I was using PPHS thinking that there'd be no audible difference. After your post, i got SSRC today and tried it out... I'm surprised to say the difference in conversion from 44.1 to 96 which my dac likes between PPHS and SSRC is huge. I ran my standard hotel california bench. The intro of the song which always seemed to be a bit hazy to be before suddenly became so pristinely transparent and liquidy. The bass was way tighter and the impact of the bass drum was waaayyy better. If not for this article, I'd never have known that I have a software bottleneck in my system which could be fixed by paying nothing . Hell this difference is much much more perceptible than the difference between my older cheapo chinese 2RCA and the new uber expensive Qunex 2 2RCA.