What are your opinions on non defeatable tube D/AC’s that upsample 24/96 – 24/192 without the 44.1 sample option? – Some have the option to engage one of the three modes on the fly - This is proving to be not an easy endeavour since I'm come to like the HDCD playback on the old Parasound D/AC - Finding a tube D/AC that incorporates the feature is futile at this time – which beckons the question – 'With the higher sampling rates employed does the HDCD decoding become moot'? If so, any recommendations on tubed D/AC's is most appreciated.