Apart from your "extra peace of mind", can you explain to me the positive and/or negative effect of adding an upsampler, without any other DSP purposes ?For considerations along those lines, I am running 48 kHz on my main PC, with an upsampler DSP in my player of choice for extra peace of mind (SoX resampler DSP for Foobar2000 in "Best" quality, which causes negligible CPU load even on an old Core 2 Duo thanks to SSE3 optimization and thus will bother a modern one even less). The volume on everything else has been reduced to roughly match my levels with RG including some negative pre-gain, so there is plenty of headroom to go around. (My default YouTube volume is 35% these days.)
There should be little need to go higher unless you've got a case of wonky digital fliter, which is why my laptop is getting 192 kHz instead.
Regards,