I like the sounds, even with an (as yet) unmodded Art DAC. However, I would like to experiment with 24 bit / 96 KhZ recordings, by importing regular CD's into iTunes as regular (16/44) aiff's using error correction, then converting them to 24/96 aiff's using QuickTime 7.
I'm wonder how much of an audible difference that would make by converting redbook cd to 24/96. I've got a decent audio sound card, EMU 0404 modded, and I had a real hard time telling the diffeence between 44.1, 96, and 192. I would simply use a real-time upconverter through Foobar and test a track at each sample rate.
And if you use itunes to rip the cd to wav, you could actually lose audio quality, as itunes does not rip songs perfectly. I would recommend using Exact Audio Copy or CDEX, these both provide near perfect cd rips.
If you use EAC, and then convert to 96, you may hear a difference, you may not. My guess would be that if it does sound better that the DAC operates under better specifications for that sampling rate than 44.1.
By all means, try it out, and comment back on your results. I'm sure people will be interested to hear if there is a noticable difference. Hope this info helps.
EDIT: Oh, looked up the specs for the toshiba. It looks like the Toshiba SD-3960 does NOT support Apple AIFF, which means you will need to have a program that converts 44.1/16 pcm ---> 96/24 pcm. From there since the toshiba supports mp3 or wma file navigation, you could probably just burn the raw pcm 96/24 song onto a dvd as a regular data disc. If that doesn't work than you could probably author a dvd-video disc or something along those lines.