Martian, while I agree that the term "upsampling" is generally used in conjunction with 96kHz and 192kHz, both non-integer multiples of 44.1, I disagree that there is any fundamental difference from oversampling. I do believe that 96kHz and 192kHz are used specifically to wrap the manufacturer (and convince the consumer) that this is somehow as good, the same, or close to the same as the higher resolution format DVD-A (true 24 bit, 96kHz recordings).
"Sample rate conversion" simply means changing the sample rate from one rate to another. If you recorded a concert at 88.2 kHz DAT, the sample rate conversion was a simple 1/2 of the original rate to burn it to redbook CD. Most DAT's, however, are 48kHz or 96 kHz, so the sample rate conversion to Redbook CD is a non-integer conversion.
The "bits and pieces" (pun intended) of actually changing the sample rate are the same whether it is a non-integer or integer change. Extra samples are created and voltage values are assigned for these extra samples based on interpolation of samples before and after. Several techniques are available for the digital filter designer to choose from, one of which would be a linear interpolater. But an interpolation algorithm based 2nd order, 3rd order, or sine function can be used as well. This is the same for both integer and non-integer sample rate conversion (over/upsampling) and is just one of many factors a digital designer must consider.
I will leave you with this Wadia quote from the article you linked:
"Sample rate conversion" simply means changing the sample rate from one rate to another. If you recorded a concert at 88.2 kHz DAT, the sample rate conversion was a simple 1/2 of the original rate to burn it to redbook CD. Most DAT's, however, are 48kHz or 96 kHz, so the sample rate conversion to Redbook CD is a non-integer conversion.
The "bits and pieces" (pun intended) of actually changing the sample rate are the same whether it is a non-integer or integer change. Extra samples are created and voltage values are assigned for these extra samples based on interpolation of samples before and after. Several techniques are available for the digital filter designer to choose from, one of which would be a linear interpolater. But an interpolation algorithm based 2nd order, 3rd order, or sine function can be used as well. This is the same for both integer and non-integer sample rate conversion (over/upsampling) and is just one of many factors a digital designer must consider.
I will leave you with this Wadia quote from the article you linked:
When used to convert a CD signal to a higher sample rate, the process of sample rate conversion is mathematically synonymous with over-sampling. Whether this process is performed in a digital filter housed in the same chassis as the D-to-A converter or in a ieparate chassis has little bearing on performance. Any advantage that can be claimed for a rate-conversion system can equally be achieved in a sophisticated over-sampled system such as the Wadia DigiMaster.