@itsjustme
Look at the measurements for any non-MQA compatible DAC, all their filters shouldn’t attenuate any frequencies you can hear, especially from companies such as Chord, and any phase errors are going to be in the treble where it won’t be audible on any decent DAC.
Also, if you are upsampling to a non-multiple (44.1 to 192) it no longer is bit-perfect, and the rounding errors would need to be minimized by the DAC/software.
I’ve yet to see any actual benefit to upsampling when disregarding any limitations by the DAC used.
These make really critical mis-assumptions about what is going on in up sampling.
First, go learn about up-sampling and interpolation filters. Then learn about reconstruction filters and their issues. Then think about how much better you make things if you first interpolate and then feed it to the reconstruction filter. Lots of analog issues get much easier.
It need not change the original data one bit (both literally and figuratively)
Look at the measurements for any non-MQA compatible DAC, all their filters shouldn’t attenuate any frequencies you can hear, especially from companies such as Chord, and any phase errors are going to be in the treble where it won’t be audible on any decent DAC.
Also, if you are upsampling to a non-multiple (44.1 to 192) it no longer is bit-perfect, and the rounding errors would need to be minimized by the DAC/software.
I’ve yet to see any actual benefit to upsampling when disregarding any limitations by the DAC used.

