I've been experimenting with the Eximus software and so far I'm very impressed with the results.
Eximus claim that although they upsample to 96khz 24bit, most of the improvements don't come as a result of the upsampling itself; but rather they result from the ability to lower the noise floor, thereby recovering information that was on the CD all along, though it couldn't be read or recovered with any CD playback system.
What I've heard seems to bear this out. The first DVD I burnt, I listened to on a standalone DVD player, which is limited to 48khz output via s/pdif out. It may also have been truncating the 24 bits to something lower, such as 20 or less. So I wasn't hearing the enhanced music in its full glory. Nevertheless, the sound was smooth in the way that good 'ol analog is smooth and with presence and plenty of detail. My only reservations were that maybe it was a little too smooth and lacking a tad of impact and edge that can be heard on the original CD. This was on a DVD player that is normally lacking with standard CD playback. Sounding a bit emaciated, normally.
One comment on the Eximus forum was that it seemed to add a little extra reverb, which could be false, as not present on the original CD.
When I play a DVD created with this software back on my HTPC using PowerDVD, I am able to play at the full 96khz/24bit resolution and the result is, as expected, even better. I now no longer feel any excitement missing as compared to the original CD, unless such excitment was the result of what we've all come to know as the typical CD sound.
The only limitation with using a software DVD player such as PowerDVD to do this, is that it uses Windows WDM drivers which utilise windows Kmixer for controlling volume. I've never understood how much of an issue this really is when using S/PDIF out, and setting the volume to max in the software. It seems that the ultimate, however would be to play the files created by DVD2One Audio remaster through ASIO.
This entails ripping the 24/96KHZ files from the DVD and converting them to WAVs. Several people on the Eximus forum have asked that the software itself should have an option to create WAVs. Anyway, I found a way to do this and the results using Foobar 2K to play back the 96KHZ/24bit wav via ASIO beat the previous methods by a further margin.
To rip and convert the file created by DVD2One Audio remaster use this software plus vstrip and follow the instructions:
http://www.rarewares.org/files/others/lpcm24.zipHope it helps
geoff