I'm back from hibernation (for a year or two)!
I just want to share what I discovered that really a worthwhile upgrade with just few amount of money ($50US). I bought a used Behringer Ultramatch Pro SRC2496 to integrate to my system's chain. I inserted it between my transport and DAC. It is an upsampling unit (with lots of small lights) that converts signal from digital to analog (and vice versa). It looks like an "equalizer" during the 80's, lots of lights and with fluctuating lights as the sound goes up & down. Here is the flowchart of my set up:
Sony S7000 (transport) -> SRC2496 (upsampling) -> LITE DAC AM Supreme Ex Edition -> Preamp -> Parasound A21 (power) -> ATC SCM7 II
If you have similar set up as mine (transport -> DAC), this is a high gain low risk upgrade. I am fully satisfied with this gear for the price I paid and the wonders it brought to my stereo. Again, the sound is subjective. It works for me, it might work for you (or not). Worth a try.