Upsampling was much more valuable 10 years ago with DACs that didn’t do Redbook justice at all. Those have pretty much vanished.
Now the big differences in upsampling are in how the DAC treats the upper octaves. A good, modern DAC with a 96kHz signal sounds pretty good to me.
Chains of digital devices, each with their own clock/jitter signatures are a bad idea, as each has to attempt to de-jitter and lock the clock according to its own peculiarities. IMHO, those who keep chasing a new upsampler are chasing different, but not necessarily better, jitter signatures.