Maybe nobody notified; but Accuphase is the first manufacturer in the world using a new kind of low pass filter in their CD-players; named after Steven Butterworth, who discribed this kind of filter maybe a century ago. Accuphase uses this 5 pole Butterworth filter in their new 800/700 and 500 series. Because of that, they do not over- or upsampling anymore, but the PCM data goes straight vanilla to the DAC's. The filter they developed is absolute free from pre- or after ringing.
The treatment of the (Super Audio) bit stream is even more interresting.
The 700 and 800 series do upsample the bitstream by factor 2 to 5,6 MHz and provide the 8 parallel DAC's delayed by one clockstep the same signal, they created for the first time in the world's in this way a high cut filter. These Japanese are really bright engineers, dont you think ?