My guess is that it will attempt to lower the noise floor and increase the dynamic range while at the same time interpolating the data in the upsampling process. I do not expect it to sound like DVD-Audio. The app does not require a soundcard. It isn't playing the file, just using the CPU to alter the amount of data. I still have not had an opportunity to do a listening comparison.
PC Software converts 16/44 to 24/96 format
Just read an article about this on stereophile.com. I thought it would interest several of you. I have not tested it yet, but I certainly intend to soon. basically it allows you to convert 2-channel wav files to up to 24-bit/96khz format. It performs the necessary upsampling and word-length conversion and saves it to a file. This is the url: http://www.eximius.nl/dvdaudio.php There is no built-in burner support. You can use your normal burner software to write the files to DVDR media.