@gdhal
Another advantage of upsampling redbook is on a ladder resistor network DAC or multi-bit DAC. Upsampling with Roon or another software should shift ghosts much higher in frequency - where the ghost frequencies can act a bit like random noise which can actually help linearize the DAC response. Of course the ghosts are ultimately filtered out by the final filter but not until after they have helped improve linearity.
The way to think of this is that the high frequencies force the DAC to use a wildly different bank of resistors on nearly every sample or at a minimum with much more variety of network choice than would be used if there was only low frequency CD redbook data - this means individual resistor network non-linearities are converted to uncorrelated noise which is orders of magnitude less audible!
Here is the full theory - in fact the author claims this is the primary benefit of upsampling!
http://www.mlssa.com/pdf/Upsampling-theory-rev-2.pdf
Another advantage of upsampling redbook is on a ladder resistor network DAC or multi-bit DAC. Upsampling with Roon or another software should shift ghosts much higher in frequency - where the ghost frequencies can act a bit like random noise which can actually help linearize the DAC response. Of course the ghosts are ultimately filtered out by the final filter but not until after they have helped improve linearity.
The way to think of this is that the high frequencies force the DAC to use a wildly different bank of resistors on nearly every sample or at a minimum with much more variety of network choice than would be used if there was only low frequency CD redbook data - this means individual resistor network non-linearities are converted to uncorrelated noise which is orders of magnitude less audible!
Here is the full theory - in fact the author claims this is the primary benefit of upsampling!
http://www.mlssa.com/pdf/Upsampling-theory-rev-2.pdf