Upsampling adds nothing but distortions.
Well, I wouldn’t go this far either. There are measurable and IMHO audible differences in how the frequency response changes with most DACs as the sampling frequency is increased to 88 kHz and above. Frequency response measurements are perhaps the thing listeners are most sensitive to. For this reason I have my Roon set to upsample below 88kHz and otherwise give me the original signal above that.
The biggest difference I’ve ever heard though is with how poorly older DACs handle Redbook playback vs. many new models. Back then it made 100% sense to upsample. Now, not so much. I think it is from that early time that audiophiles are still stuck on the myths of high resolution formats.