I upsample 16/48kHz Pandora from SMART TV up to 24/96 on Cambridge Audio 840C and the results are better to my ears than no upsampling. I never use the CA to upsample 16/44.1 CD's.
Having played around obsessively with the settings on Audirvana+, I find no upsampling to deliver a more accurate sound in terms of timbre, as well as better imaging. Upsampling to my ears sounds initially thrilling and seductive but ultimately annoying. Like a hot girlfriend who turns out to be a total psycho.
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