That's your opinion, based on quality of upsampling you were facing with in the past. Most probably you don't have any experience with quality of HQPlayer filters. Then we are not talking about the same thing. Most probably you are underestimating the result of many years long development, when the developer is long time specialist on low frequency DSP (not only in audio area) and, regarding HQPlayer, concentrated himself mostly on the digital filter development and less on things like GUI and user convenience.
Yes, it is very hard to differentiate PCM HiRes vs CD quality if 44.1k/16bit recording was created using high quality downsampling from HiRes recording.
But when doing it the other way - from CD quality recording and when we include also delta sigma modulation in the path, then the two paths (take into account also the difference how DAC processes them) are much easier distinguished by HQPlayer users. When skipping both complete DAC oversampling and delta sigma modulation, it is possible to find differences between upsampling filters and delta sigma modulators. This is the most usual case how HQPlayer is used. You may not trust me but if you didn't try it (it requires some time to setup things and then some quiet hours for comparisons), then it is hard to find understanding, you will repeat your position and I mine.