Upsampling has benefits in the way it distributes ghost images from the data above the Nyquist. The higher in frequency these ghosts are pushed the more like random noise they appear to the DAC. Random noise at high frequency is good because it helps make the DAC more linear.
Several top DACs have elected to upsample even higher which pushes the final output filters corner frequency even higher - this makes for greater linearity in band and helps eliminate audible brick wall filter artifacts.
In general upsampling is beneficial and will improve Redbook audio significantly.
Several top DACs have elected to upsample even higher which pushes the final output filters corner frequency even higher - this makes for greater linearity in band and helps eliminate audible brick wall filter artifacts.
In general upsampling is beneficial and will improve Redbook audio significantly.