Can you, please, share the link of where you got that information? The DD doesn’t perform upsampling of the played files. About the algorithm of the, till now, unique filter I don’t know how it works and maybe Johnathan or Daniel can enlighten us. Actually with these ears, in my system and in my room I prefer the Passtrough mode. I’m sure in the near future there will be a filter that I will love.I was just reading more about this product. I just realized that Digital Director adds about 260ms of latency according to one of the reviews. Chord M-Scaler uses a 1 million tap filter and adds about 660ms of latency. That means Digital Director probably use a 400,000 tap filter for upsampling before feeding the MSB DAC. Most interesting. Of course, tap length doesn't determine sound quality. The filtering algorithm also matters. I also wonder if the Digital Director does some noise shaping too.