Way way larger differences between uncompressed 16/44.1 and Spotify 320kb, then between 16/44.1 and 24/96 or 24/192. 24/96 and 24/192 may be different versions. Oversampling would have nothing to do with it.
The 851n does feature 24/384 Upsampling but that surely is not default. It has to be in the settings to choose what level of Upsampling you desire or run native.
I can clearly hear a big difference between Spotify and even base Qobuz of 16/44.
Upsamples everything to 24/384. If they didn't, they would have to use more aggressive analog filters and/or selectable filters. This makes it easier and may make the clock easier.
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