Just to throw my towel in the ring here.
Just placed into my system an Ayon S3 streamer/ server.
This has the ability to upsample 16/44 to 24/192 on the fly.
So last night was comparing the effects on some well known to myself music and this is what I heard whether it can be measured or not.
At 24/192 the music was smoothed out for want of better description. Some of the common CD glare and harshness was tamed, really noticeable on cymbals.
For me I preferred the majority of the 16/44 I upsampled to 24/192.
A few better recorded tracks did not seem to benefit although the change did not seem to be detrimental either.
YMMV
Just placed into my system an Ayon S3 streamer/ server.
This has the ability to upsample 16/44 to 24/192 on the fly.
So last night was comparing the effects on some well known to myself music and this is what I heard whether it can be measured or not.
At 24/192 the music was smoothed out for want of better description. Some of the common CD glare and harshness was tamed, really noticeable on cymbals.
For me I preferred the majority of the 16/44 I upsampled to 24/192.
A few better recorded tracks did not seem to benefit although the change did not seem to be detrimental either.
YMMV