The MSB is one of the best oversamplers I've heard. Actually I heard the Platinum and not the overmodded, overpriced thing. But I thought it was a very revealing DAC and it resolved a LOT of detail. It didn't really get harsh, but it also didn't do that "music" thing the non-OS DAC's do. It never used silence as an instrument, and there are very few stratospherically priced oversamplers that do this, but none do it as well as a non-OS DAC.
HTH,
B