All designs have trade-offs...
4x, 8x, upsampled, oversampled...it doesn't really matter.
What really matters is which design sounds the most like live music.
Filterless types have received alot af attention lately, so...
we're building a few prototypes to see how they sound.
The benefits are mainly in less digital processing of the signal, the downside is more digital noise. Measurements won't be as good as a $99 DVD player, but measurements don't tell you what something sounds like.
Typical Japanese midfi products measure very good, but don't really sound like music.