“with the N30SA having a 10MHz Rubidium clock,”
I don’t think this is true. N30SA uses a high quality OCXO internal clock.
To answer your question about oversampling, I am not a fan. I prefer my digital bits in their native resolution. To my ears, oversampled files sounds artificial and adds unnecessary distortion. Each time I tried over sampling, the results have been inconsistent. My DAC allows me to stream upto DSD256 over Ethernet and I wouldn’t have it any other way.
There are always going to be those who prefer upsampling based on their setup and personal preferences. I rather pay for a native high resolution file then fiddle with on the fly upsampling 😊