Will upsampling of new DAC make lossy sound as good as Lossless

I agree with the answers above, but want to add a couple of points.

1) It’s my understanding that the purpose of upsampling is not to create new and/or better data, but to move the digital filtering to a much higher frequency so that the steep slope of the filter does not affect the audio band upon conversion to analog.  

2) I have directly experienced the benefit of this in my own digital front end.

3) while I don’t want to suggest that lossy and/or low bit rate streams sound as good as lossless, I am astonished at how good they can sound with a good front end.  Full disclosure - I have more invested in digital than I had originally planned, but the rewards are there. Yes, I prefer files on my NAS or streams from Qobuz, but even Spotify is now fully satisfying for listening.

It’s my understanding that the purpose of upsampling is not to create new and/or better data, but to move the digital filtering to a much higher frequency so that the steep slope of the filter does not affect the audio band upon conversion to analog.

Upsampling is normally combined with digital filtering to make the analog reconstruction filter easier to build consistently by reducing its order (complexity). Often the digital filtering is linear phase and can correct for the phase response of the reconstruction filter giving essentially perfect phase response overall.

Mcgrif104

I would agree with your logic 

With all the digital…..Does a recording actually resemble the original ? 

Soix

polishing a turd …….. lol

The only way this could possibly work is if you used DB poweramp and upsampled MP3 to CD quality 44.1 16bit and then Accurip verified it and filled in what was missing from it's database.

Who knows?