It must be clearly understood that upsampling from 44.1kHz to 96kHz or 192kHz doesn't add high-frequency information that was above the Nyquist Frequency—22.05kHz—of the first, lower sample rate.
This is graphically shown in fig.1, which shows the the dCS 972/Elgar's frequency response of the digital signal for three different input conditions. In all three cases, the 972 was set to output a 192kHz datastream to the dCS Elgar, and the Audio Precision System One output an analog sinewave (swept from 20Hz to 100kHz) to a dCS 904 24-bit A/D converter. The…