Upsampling is the same as oversampling which has been used by even inexpensive CD players since the early 1980s (see previous threads on upsampling). 8X oversampling being the most common. High quality, good sounding CD players have more to do with the IMPLEMENTATION of high quality digital to analog conversion, power supplies, and the analog out sections rather than with oversampling per se.
Madrigal Audio's DACS and CD players, for example, oversample at the 8X rate, or a sampling rate of 352.8 KHZ, but they sound excellent because ALL aspects of the DA conversion process are addressed in a quality way, eg jitter control. I use their 360S DAC and it is excellent sounding. I have no connection with Madrigal Audio except as a satisfied customer. Cheers. Craig
Madrigal Audio's DACS and CD players, for example, oversample at the 8X rate, or a sampling rate of 352.8 KHZ, but they sound excellent because ALL aspects of the DA conversion process are addressed in a quality way, eg jitter control. I use their 360S DAC and it is excellent sounding. I have no connection with Madrigal Audio except as a satisfied customer. Cheers. Craig