Pre-pro with upsampling

Has anyone announced a pre/pro including 96/24 upsampling? Seems to me that they should. The $600 Technics A-10 DVD player offers it.
I believe the Meridian 861?? does it- huge $$ though!!
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.
The Integra mentioned above is the only one I've come across. There's a cover-story review in the most recent SGHT - looks pretty competitive.