Thank you for responding - so rather than there having been a change in design philosophy, it is more correct to say that the approaches taken for the two devices are simply different. Are you able to explain why the bit-perfect approach is favoured for the Extreme? Is it reasonable to surmise that developments in DAC designs over the last five years or so mean that offloading the upsampling (from those DACs which do it) to the server is not necessary for optimal sound quality (with the types of high-end DACs typically partnered with the Extreme), and that other aspects of the whole digital reply chain (as addressed by the Extreme) have a greater influence on the final sound quality?