Not at all @cheeg. Consider an analog pressing of an LP that says "remastered on a vintage Neve console from the original master tapes" that doesn't mean you're getting a tape, it just describes the techniques the mastering engineer used to create the final mix.
It's exactly the same in digital. When SACD first came out and DSD A/D became available it was a selling point to say "mastered in DSD" (such as the Rolling Stones issues that were mentioned) and many CDs and LPs were sold on this basis.
As to the value in upsampling -- agreed you cannot create information that doesn't exist but there is much logic to a higher sample rate in terms of the avoidance of the need for certain deleterious filters, and not least a better fit with your D/A. In a full DCS stack, as I have, you can try any combination of input and output rates you like and select what sounds best to you.
It's exactly the same in digital. When SACD first came out and DSD A/D became available it was a selling point to say "mastered in DSD" (such as the Rolling Stones issues that were mentioned) and many CDs and LPs were sold on this basis.
As to the value in upsampling -- agreed you cannot create information that doesn't exist but there is much logic to a higher sample rate in terms of the avoidance of the need for certain deleterious filters, and not least a better fit with your D/A. In a full DCS stack, as I have, you can try any combination of input and output rates you like and select what sounds best to you.