Hi
@fordiebianco , it's a matter of belief in audiophile circles that higher sample rates are needed for higher-resolution sound. Some of it is based on incorrect understanding of how PCM audio works, some of it on the marketing that's been used by audiophile manufacturers and press by making and reinforcing intuitive (but incorrect) claims.
Almost a century ago, Shannon, Nyquist, and others have demonstrated mathematically that a perfect reconstruction of a waveform is possible given that the PCM sampling rate is twice the largest frequency that you want to capture. What that means is that no matter how many points you insert in between the PCM samples, you'll never get a more "perfect" reproduction, so upsampling for the sake of getting "better sound quality" is mostly snake oil. There is one primary engineering use of upsampling/oversampling and that is to simplify and reduce the cost of the reconstruction filter required by Shannon/Nyquist. That's the one legitimate purpose of using a higher sample rate but it's not what audiophiles normally believe or want to hear.
PGGB seems to pray on those same audiophiles by making claims about the apparent need for higher precision in the upsampling conversion. What I demonstrated in the OP is that it really makes no difference at all in any practical sense, since the enhanced precision is way below anything that we could ever possibly hear or any existing DAC could possibly reproduce. Another way to say that it does nothing audible or remotely useful for a hefty price in $ and in effort + complexity.