I am using this small list of main considerations
- Secure rip CDs
To ensure that all the bits are read correctly (the way music are stored on a CD (Redbook format) does not always guarantee that - Store in a lossless format
eg. FLAC format. One cannot argue audiophile if significant amounts of 'audio bits' is thrown away - Where is digital to analog conversion done
In my experience it should be done as close/integrated to the power amplifiers as possible - Connection from pc to power amplifier
If using an s/pdif or digital connection (coax or toslink) the worst enemy is jitter
I choose to upgrade because MC16 supported the wasapi interface in windows 7. This was my chance to bypass as much of windows mixers and drivers as possible.
My biggest audio improvement came when I got rid of the digital connection between my pc and the amplifier. My amplifier and my pc obviously did not use the exactly same frequencies on the s/pdif connection.
There is dlna support in my amplifier and MC16 can stream music over the network and I can be sure that all the bits arrive untouched because there is an protocol (tcp/ip) on the network to insure that. S/pdif is a "hear me if you can" datastream and if the frequencies are the slightest different, a one-bit can become a zero-bit and you get audio distortion as a result.
And where does this fit into your question about to upgrade or not.
In fact most of the audio improvements are outside MC but do it anyway and enjoy all the new exiting stuff, DLNA support, database speed improvements, Theater View and most of all Red October.