The key question here is: upsampling what and what for?
If you already have an original material in digital format at 44.1 kHz, 48 kHz or 96 kHz, there is nothing to be gained by upsampling. You cannot add something that is not there, in the first place.
Upsampling matters alot when processing / editing material in digital domain.
Sample rate matters the most in the recording stage of the mixing process.
If the original material is already in digital format, you keep it there and play it at its original samplerate and bit depth, because it was mastered and intended to be played this way.