The following excerpt is taken from the Gryphon Ethos review here,
“Similarly, at Filter 1 and with the activation of Upsampling to 384kHz, I found that Emi Fujita‘s rendition of “Best of My Love” (Camomile Best Audio/ Leafage IGMJSACD 60019) to be clearer, and cleaner, as if the presentation was tidied up with more spacing between the words in the lyric. Even the accompanying instruments were given similar effect, each tone was given more time to decay properly…and that the differences in size and scale became more apparent”.