I upsampled music files to 192 to bda-2 dac and I not yet connect Regen to the usb output of streamer, which may be further improve or may not so. So I would say the result is already very satisfactory. And also I didn't do offline upsample to 192 to put file to bdp-2 to compare. But I don't want go through that trouble to create huge file just to find out which one is better. Having said that, bdp-2 is still a very good music server and very competent one.