I don't see the point to upsample it.
RME doubt on the usefulness of upsampling. Aren't we 'educated' that upsampling is usefull to use more gentle (slow) filters as explained here: (from 14m:30s about upsampling) www.youtube.com/watch?v=SdPU2TZylSs ; upsampling doesn't increase information, but makes better sound by using more simple and gentle (slow) filtering. A contradiction between experts?
On my North Star 192 DAC i can clearly hear the difference in sound when turning upsampling on/off. I prefer on as most of my friends listening here. As i play most 44.1khz sources i wonder if the RME DAC can beat the sound without upsampling. I will order a RMA ADI-2 DAC to compare, very curious.