If I upsample digital flac 16/44 to hires 24/192 is the sound equal to native 24/192


sam here again. Using jriver media when i upsample from commercial digital download flac 16/44 to flac 24/192 and then check the spectrogram of the upsampled file i get this. https://i.postimg.cc/3JbvJ7pg/07-Ebony-Eyes-Bob-Welchflac.png

When i upsample the same commercial digital download flac 16/44 to flac 24/192 using foobar2000 and the multimedia dsp filter using the preset zero order hold https://i.postimg.cc/pTt0GKLX/zero-order-hold.png the spectrogram looks like this. https://i.postimg.cc/K82DymyJ/07-Ebony-Eyes-Bob-Welch-French-Kiss-1978-digital-vinyl-wav.png

When i play the upsampled 24/192 zero order hold file in voxengos span filter to check the wave form i get this. https://i.postimg.cc/MTSS7Mk1/span.png

commercial digital download flac 16/44. http://u.pc.cd/fwv

jriver media 24/192 upsample. http://u.pc.cd/Ccr

multimedia 24/192 upsample. http://u.pc.cd/HL

Bonus: sample 1 copy at 16/44 with old piece of wood placed on the p.c power chord at the wall socket to encode the natural wood frequencies and tone onto the digital audio.http://u.pc.cd/BpbotalK

guitarsam
I've tried both ways and I'm not a fan of upsampling/DSPing at all. A little upsampling (to DSD perhaps) can sometimes make a poor DAC sound more euphonic...sometimes.
old piece of wood placed on the p.c power chord at the wall socket to encode the natural wood frequencies and tone onto the digital 

HuH? 
When it comes to upsampling/downsampling/filtering/DSPing...  One mans sugar may be another mans sand...