That’s interesting Ken.
It’s been a while since I've evaluated the upsample and digital filter settings on the Esoteric. One of the problems with too many setting options are that one tends to find something they like - set and forget! Traditionally I've preferred 4x upsampling with no filters.
Reading recent posts including your own I re-evaluated this again last evening using two excellent recordings; the first being Mylene Farmers live concert, Timeless 2013; the second, since it is nearly Christmas, Charlie Landsborough’s Album of Christmas Classics. The former recording beautifully recreates a very large acoustic space complete with live concert sound; the latter beautifully recreates an intimate but powerful male vocal with compelling central imaging and realism in a simple / acoustic accompaniment.
In summary, after cycling through the Esoterics set up modes numerous times I still much preferred 4 times upsampling. In observation this setting was more resolving (revealed greater detail) and proffered superior ambient information/cues – leading to a more lifelike sound. This was particularly noticeable in Farmers concert where crowd noise; yelps, claps etc. were better fleshed out and decayed and the dimensions of the venue (generated by ambient cues) better defined with greater awareness of the reflective boundary walls of the acoustic space behind and to the sides of the performers, and the spatiality of the hall itself. In contrast, the organic setting had less air, less sparkle and an altogether flatter reproduction. In the smaller performing groups setting as in Charlie’s album one with the organic setting lost some of the acoustic space around the musician, diluting also the impactful and ghostly dimensionality around his vocal.
Turning now to the digital filters; oddly, while seeing some appeal to the somewhat rounded S_DLY2 presentation; overall, I still preferred the no filter setting. I find with no filters employed that reproduced music seems to have a greater continuity, continuousness and completeness to it. Music seems to more effortlessly flow rather than leave me with the psychological feeling that it is artificially joining dots.
Irrespective of the above findings, the best settings of these conversion features will be those that sound best to the individual user.