Upsampling, Can there be too much?

My experience is it depends on the track, and yes, there can be too much of a good thing. 

@vonhelmholtz 
The Chord Mscaler only has 1 USB, 2 optical toslink, and 2 BNC inputs. The W20SE has usb bit perfect output only so no upsampling possible with USB output. I find the upsampling on the Aurender using my BNC Transparent XL cable far superior to USB. So I use both BNCs for the Aurender and Jay’s.

Listen to an Audio Note DAC, and you'll know that there can be too much. 

@roxy54-

Do you use an Audio Note DAC? If so- which model?

I used to own the lowest model of Audio Note UK DAC,. I can't recall the model, but it used tiny tubes that were soldered in. It was a revelation at the time. I now have an Audio Note Kits 2.1 Signature, professionally built and upgraded by them a few months ago. I would not go back to a design that uses oversampling, unless it was a dcs or something of that caliber, which I could never afford.

After using oversampling players for years, the non-oversampling sounded much more natural and fluid. At the level that I can afford, it sounds more like the real event coming through the speakers rather than a cobbled together re-creation. I can't imagine how good the top-level Audio Note DAC's are.