You can't "magically" add information.
You're just interpolating between samples, and the DAC (digital-to-analog converter) already fills-in the space between samples with a smooth, filtered, continuous analog wave.
Plus, CD audio (16-bit, 44.1kHz) is generally better than human hearing. It's very unlikely that you'll hear the difference between a high resolution original and a copy
downsampled to 16/44.1 in a proper, scientific, blind,
ABX Listening Test.
Up-sampling video is different because, assuming a digital display, there is no analog conversion and it IS useful to interpolate between pixels. You aren't truly increasing the resolution but you are making it appear "smoother" (essentially blurring between the real pixels).
Wouldn't this be best for phase at the high end?
You don't normally hear phase shifts either, unless it's relative to something. Like if there is a phase difference between the left & right channels.
At 1kHz, the acoustic wavelength (360 degrees) is about 1-foot so with a few feet between the speaker and your ear you've got a few-
thousand degrees of phase shift. Higher frequencies are proportionally smaller and lower frequencies are proportionally lower so you get more phase shift at higher frequencies.
If you flip the phase 180 degrees (i.e. invert the polarity) of one channel you'll get bass cancelation and a weird "spacey-phasey" sound that sometimes creates a "stereo widening" effect. (You can do that by reversing the connections to one speaker, or you can do it digitally in Audacity.) If you reverse both speakers everything will sound normal again.
It's actually the out-of-phase soundwaves canceling in the air... With headphones the left & right soundwaves don't combine so you don't get the effect. (You can't electrically reverse one side of regular headphones because they share a common ground.)
If the left & right channels are entirely different, say a piano on the left and a guitar on the right the phase relationship is totally random and inverting one side won't make any difference.
If you have a recording, let's say you record yourself saying "Hello". You can make a copy, invert it, and if you mix it (digitally or electrically) with the original, you are effectively subtracting (adding a negative) and you'll get pure silence. (If you mix two identical in-phase copies, you'll simply double the volume). However, if you make two separate recordings of yourself saying "Hello", the phase relationships are totally random and if you mix them normally or invert one before mixing, either way it will come-out as a normal mix like you and your twin saying "Hello" together.
apply the shallowest filter for 44.1kHz? Maybe 48.0kHz or a new filter at 53kHz?
Something I found "interesting"... Once I connected an oscilloscope to the soundcard of my computer at work. I don't remember what the experiment was about, but I was SHOCKED to see a totally unfiltered stair-stepped output! I didn't use that computer for any "high fidelity" listening but I did sometimes listen to music after hours. I had never heard anything wrong! Then I thought about it... The harmonics and clock frequency are above the audible range, plus the amplifier (built-into the "computer speakers") might provide some filtering, and the speakers will certainly provide some mechanical filtering because they can't go to 44.1kHz. (Those speakers probably didn't go to 20khz, and neither do my ears.)
...You DO need an anti-aliasing filter in front of the ADC when recording because the aliasing frequencies appear down-lower in the audible range and they can't be filtered-out later.