Well, I have an AV32R EX, and when I bought it I was really excited about all the upgrade possibilities and so forth. I really enjoy all of its processing power as long as we are talking about Home-Cinema standards. Lately I considered upgrading my AV32R to the new AVR192, and at the same time, since the upgrade finally permitted the connection of a high-quality analogue input without tempering with the signal in the built-in DAC, I decided to buy a really good CD player. An Electrocompaniet EMC1 MKII 192 Khz Up. When I got the price of the upgrade from TAG, I backed off and considered to upgrade my unit to a AV32R EX + 192 Khz Up. + 5.1 input bypass module. This upgrade was suposed to bypass the built-in upsampler and output a clean analog signal to my power-amp. But then again, this module only costs 1200 Euro. And when I tried to connect my EC Cd player to the TAG, it sounded dull. What a shame for a 4200 US$ cd player !!! Now I am buying a 1700 Euro stereo pre-amp from Electrocompaniet, the ECI 4.7, and will struggle with cabling and 2 volume controls just to get a good high-end stereo sound. What do you think of that ? Your advises are welcome. Thanks.