@Eastern
I appreciate the questions, but I personally can't speak intelligently to some of the technical aspects, nor can I give you the "recipe" of our favorite dish;-) In regards to upsampling, I will forward your comments to our CTO and see if we have that coming down the pipe. If you email me directly at knutsonk@genaudioinc.com I will put you on our beta list and we would love to have you test new releases. This company has put 20+ years into R&D, doing years of fMRI scans (fancy way of analyzing how our brains interpret sound) and figuring out if there is a mathematical model we can construct that replicates the same human process to auditory stimuli to localize a sound source in 3 dimensions and we think we have it with AstoundSound. This is a great application for the "common" user like myself (who just enjoys the enhanced audio), but there is "pro" aspect as well the addresses the hardcore audiophiles out there.
The Listen Modes (Music, Movies, Games) adjust the digital signal processing parameters in such a way as to make the expansion effect more appropriate for the given mode. For example, in Movie mode there is a slight increase in center channel gain and increase in %-Center Bypass. This results in a more prominent center channel, which is more appropriate for movies since dialog is generally in the center channel. Games mode on the other hand, has DSP settings that increase the localized side-signal. This results in an increased expansion effect, which is more appropriate for the sound effects typically found in gaming audio.