necessity of 24/96 w/out dvd-audio...?

upsampling can produce better sound from digital. Standard 16/44 discs (regular CD's, not DVD) can benefit from upsampling to 24/96 (or, ultimately, 24/192 w use of DCS Elgar DAC; internally in Accuphase DP-75V CD player, etc., etc.). 24/96 is not only for DVD...

True "DVD Audio" is 24/192 from my understanding. 24/96 for Audio CD is here and nothing new.

but what are the advantages to 24/96 if the material you are playing is recorded in 16/44? are standard cd's being recorded in 24/96 now? are dvd's? i don't see how upsampling can improve a recording...there's no additional sound to add, it's just digitally tinkering with the signal. how can THAT improve sound?