I'm not sure I see how you get to your "if A then B" B. If you're upsampling in software, then you're probably not doing anything to the driver. Large amounts of data, yes, unnecessary -- well, only if you don't care about upsampling, in which case, why are you upsampling? And now you're at 24/96, not 16/44.1, I don't see how that can amplify the potentional for audible jitter. Going from 16/44.1 to 24/96 -- in, for example, the Monarchy DIP -- inherently reduces jitter (some people use it mostly as a jitter reducer, not because they believe in upsampling). Depends on whether you believe the DAC's upsampling algorithm is superior to whatever software you plan on using. Transmorphicalization?