I've noticed this as well. Although, I would say after listening to the 840C + KGSS + SR-007 that the fault is probably the player a bit. The highs sound amazing... yup, amazing. The mids not so, there is some digital sound there and they are a bit thin sounding. Not so with either my analog setup or my Museatex NOS DAC, though the highs seem to suffer a bit. Makes me think that the upsampling adds a bit of "air" to the sound, much like BSC lift in speaker design if you're familiar with that.