Some people seem to be very enthusistic about upsampling such as Secret Rabbit Code, running through foobar. If a similar program does this upsampling and changes the file itself from 16/44 to 24/96 to be fed into a suitable non upsampling dac, why would this be not as good? I realise the file sizes would get much larger but is that really an issue these days?
It could then be played on a wider number of media players that do not support real time upsampling on pc or mac.
It could then be played on a wider number of media players that do not support real time upsampling on pc or mac.