"With most DACs, this type of upsampling from 44.1 to 96 can be very beneficial."
YEs, it can, but it all depends on what specifically is done during the upsampling and that is done correctly and that the playback system is sufficiently resolving and dynamic.
The upsampling process is essentially an opportunity for the designer to digitally remaster the raw data as desired. There could be more to it that strictly just up-sampling alone. There are many common enhancement algorithms that might be applied.
As usual, the devil is in the details in each case.
Uncompressed upsampled files will be much larger. BEsides disk storage, network or computer bus bandwidth limits are more likely to come into play. IT is not without some potential risk/downside as well.
So if you do it, make sure what you hear is worth it. Bigger is not necessarily always better when it comes to digital files.