Switzerland-based soulution was new to me so I checked out their website and found this:
The Spemot corporation is notably strong when it comes to innovative products and services for special customer and market requirements. The products in the audio sector are marketed under the separate premium brand «soulution». They meet the highest demands of music reproduction. How did that come about? On the one hand the Spemot corporation has distributed the «HiFi & Records» magazine in Switzerland for quite some time; on the other hand the two managing directors, Cyrill Hammer and Roland Manz, have been indulging for years in their hobby of high-class music reproduction.
I don't know about you but I enjoy hearing about successful people who turn their success into an opportunity to pursue a passion.

The Series 5 540 Digital Player ($32,500) was sitting pretty in the soulution room looking all sharp by being mostly smooth all over. The 540 Digital Player can play CDs and SACDs as well as accept 24-bit/96kHz files via USB and 24-bit/192kHz via AES/EBU balanced, and S/PDIF (RCA and Toslink). On the output side there are a pair of single-ended RCA, balanced XLR, AES/EBU balanced, and S/PDIF (RCA and Toslink). I know what some of you are thinking—why only 24-bit/96kHz for that poor USB port especially considering the no-holds-barred price tag of the 540 Digital Player. And the answer is, beats me.

The 540 also converts all incoming data to 24-bit/384kHz which mainy means upsampling unless we're talking SACD in which case its converted to PCM thanks to PCM 1792 Burr Brown 24 bit converters. And soulution chooses to convert DSD to PCM because according their literature, they deem PCM to be "technically superior". How's that for telling it like they think it is.