I believe the Meridian 861?? does it- huge $$ though!!
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Integra research does it(4000$). Let me remind you that upsampling or oversampling does not add any information, if the source is 16 bit it does not magically become 24 bit. From what I found out upsampling the signal permits you to use a gentler filter which can affect the sound either in a good or bad way.