>  Further, at least at first,the
> "oversampling" CD players were low end units

That's not quite true, they were mid range units, and it was because the 
initial interpolation filters were quite bad, and were only 2x to 4x, and 
certainly did not meet the audio quality that was achievable without them.

> As to complexity, only in
> terms of the number of parts.  Such filter designs are almost cookbook 
and
> are trivial to model in spice (a computer program for those who don't 
know)
> variants.

Have YOU ever designed an output filter for a high end audio D/A not using 
an interpolation filter?  I've been designing (and have a very high end 
analog engineer who designs) them for 20 years, and they are NOT trivial 
nor are they cookbook.  They are in fact an art, and not many people can 
design them well.

> CD players
> are mass-market consumer devices.

Better tell that to Mark Levinson...  Have you ever seen, heard, or looked 
at the guts of an ML39?

> Unfortunately, this
> also applies to scanners to film scanners to some extent...

Not to any scanner I'm interested in.  Again, better tell that to Scitex, 
Imacon and Epson (about their professional series)....

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