I recently bought a TC-7510 (it sounds pretty good).

This forum seems to contain a lot of shared knowledge about it and I'm curious about a couple of claims made on the Beresford web site:
"It reclocks and resamples incoming digital data using its own inbuilt jitter free clock in order to negate jitter in the original signal. The actual Digital to Analog conversion process takes place at 352.8KHz for a 16 bit/44.1KHz CD audio signal, and 384KHz for DVD audio."

Firstly, is there such a thing as a jitter free clock? There are no measurements quoted on the site and I'm assuming it doesn't totally 'negate' the jitter in the incoming signal.

Secondly, are there DAC chips which convert at 384kHz or does this statement refer to 8x oversampling? (Or am I confused?)