There are only three questions to be asked of a digital/digital converter set to upsample "Red Book" CD data: 1) does it add high-frequency information above the Nyquist Frequency (half the sample rate) of the original data? 2) Does it add low-level information below the original word-length limit of the original data? and 3) does it increase or decrease the level of word-clock jitter in the datastream? If it does increase the jitter level, then, regardless of any other effect it has, the sound may well be worse.
As you can read in our February 1999 review…