There is no even one single high end pure cd transport that using OS method the very few that do are cheap entry level transports and that fact saying all.
Sorry Itzhak yes there are.
Selectable upsampling: 1×selectable switch providing three sample rates (44.1kHz, 176.4kHz, 705.6kHz)
And at over $10kusd I wouldn’t call it cheap or entry level.
http://www.hifiplus.com/articles/chord-electronics-blu-mk2-upsampling-cd-transport/
There are many more if you search, like I said even odd ones from the old days had it, not as many selections as this from Chord but 44.1 and 88.2 I remember.
EG: North Star Model 192 Transport 16/44 and 24/192
https://img.canuckaudiomart.com/uploads/large/1127919-north-star-192-cd-transport.jpg
http://en.all-specs.net/model/704075/
Cheers George