Are you sure the mac upsamples or is it just that it can handle 24/96 if that is what it is presented.
I believe you are incorectly equating higher bit rates with better sound. If the original data is 16/44.1K then going up to 24/96 or 24/192 does not increase resolution. There is nothing you can do to increase the resolution beyond this. You change the data and thus change the sound but the resolution cannot increase. Upsampling does not turn it into a high end CD palyers since many DACs and "high end" CD players don't upsample.
BTW the Accuphase and Northstar both upsample
tunrs to be a genuine 24bit/96KHz digital CD transport. Then hooking an external DAC (24bit/96KHz) to this port through an optical cable, MacBook and an external DAC will play a role of a high end CD player. Furthermore, when inserting a upsampling device from 96KHz to 192KHz, then it would give a higher resosution audio than usual.
I believe you are incorectly equating higher bit rates with better sound. If the original data is 16/44.1K then going up to 24/96 or 24/192 does not increase resolution. There is nothing you can do to increase the resolution beyond this. You change the data and thus change the sound but the resolution cannot increase. Upsampling does not turn it into a high end CD palyers since many DACs and "high end" CD players don't upsample.
BTW the Accuphase and Northstar both upsample