@roxy54 and @charles1dad -
But a lot of players can avoid upsampling (not oversampling) and still not sound as good. Isn't at least half of the sound quality from the parts used??
PS - Upsampling and Oversampling are different. First converts the data using some form of extrapolating (filling in between the data) while upsampling repeats the same sample multiple times. The first requires math, the last requires counting.