Another company that converts CDs to SACDs is Sony Hong Kong. Famous examples would be "80's Hits" & "80's Love". Ironically they cost as much as MSFL SACDs on the market. I think they cost that much is because of the "Sony Tax" (Average people see the Sony name and demand a high price because they think its quality, despite Sony making garbage stuff at times). I remember my local shop selling some tape decks, the cheaply made piano-key analog-counter Dolby B Sony tape deck costed
more than the full logic digital-counter Dolby C Pioneer tape deck, both in the same condition btw.
In terms of upscaling, I use DSEE HX for lossy files, I know people that throw lossless files at it

. Is it just adding fake bits? Sure but some MP3's sound really really terrible despite having a good bitrate. I also don't have to worry if I'm "Not listening to the way it was meant to be heard" because the MP3s already destroyed that chance.