MSB upsamling 44.1/ 16 to 32/352.8 8x ,

Have a MSB Platinum DAC 111, I was thinking of upgrading it with the new Upsampler + USB2 24bit/384kHz input card, from what I understand it takes for example a 44.1 khz/16bit signal and upscales it to 32 bit/352.8 khz, is there any benifit to doing this? same goes for 24/192 -> 32/384 (2x.) I am wanting to move into computor audio so the reason I was thinking of the up grade, I like the Weiss202 dac also if I went apple for sever and use firewire.

Any advice for and against will be appriecated.