Shaun
I am not sure the BR-20 offers up-sampling - where did you see that?
james
BR 20 Owners Manual, Page 7 -
10. Lock / UPS
When the internal DAC is receiving valid
audio signal, the LOCK LED will light green.
When optional upsampling is engaged (AES/
EBU, TOSLINK, and S/PDIF inputs only) the
Upsampling indicator will light yellow for integer
multiples of 44.1kHz and green for integer
multiples of 48kHz.
Not sure how Optional UPS is engaged, though.
Barry