Upsampling/ Oversampling, Tomato Tomahto.There is no value in upsampling.
Oversampling - Wikipedia
en.wikipedia.org
Almost all good DACs oversample internally. so it not only has value it is essential for the function. (of digital filtering)
An idealized electronic filter with full transmission in the pass band, complete attenuation in the stop band, and abrupt transitions is known colloquially as a "brick-wall filter" (in reference to the shape of the transfer function). The sinc filter is a brick-wall low-pass filter,
It is an "ideal" low-pass filter in the frequency sense, perfectly passing low frequencies, perfectly cutting high frequencies; and thus may be considered to be a brick-wall filter.
Real-time filters can only approximate this ideal, since an ideal sinc filter (a.k.a. rectangular filter) is non-causal and has an infinite delay
As the sinc filter has infinite impulse response in both positive and negative time directions, it must be approximated for real-world (non-abstract) applications; a windowed sinc filter is often used instead. Windowing and truncating a sinc filter kernel in order to use it on any practical real world data set reduces its ideal properties.
Brick-wall filters that run in realtime are not physically realizable as they have infinite latency (i.e., its compact support in the frequency domain forces its time response not to have compact support meaning that it is ever-lasting) and infinite order
So there is an "infinite delay" but who has time to wait for infinite in real time...
if up sampling happens in the PC the real time limitation is no longer relevant better and user definable filter can be used.
You don't have to care about the internal filter options from your DAC you can effectively apply them in software
If not for some synthetic Aliasing and inter sample over test signal you will not hear a difference!
But you you will be able to measure an improvement.
And if "we" care about finde detilese like this:
Why don't we control them...