Some upsamplers such as Wave Editor on Mac do a good job of upsampling. This can improve the playback sound quality of a 44.1 track on most DACs. Why? Because the digital filter in the DAC has less impact on the music data at 96 than at 44.1. The filter "knee" is much lower in frequency for 44.1 files.
If your DAC has selectable digital filters than you can get around this nad make 44.1 sound really good. This is what my DAC has.
Steve N.
Empirical Audio
If your DAC has selectable digital filters than you can get around this nad make 44.1 sound really good. This is what my DAC has.
Steve N.
Empirical Audio