From what I understand here: http://en.wikipedia.org/wiki/Oversampling
Oversampling basically just gives the filters and clock more "wiggle room" for imperfections, in the anti-aliasing and resolution, allowing for a higher S/N ratio.
This is different from Upsampling in that the signal isn't actually being changed? That's kind of where I get confused between the two.
I've always been told that the more that what is on the PC (FLAC) stays untouched by the time it gets to your headphones (No replay gain, no transcoding (Well from flac it doesn't matter but you know what I mean), no otherwise changing or colouring of the signal, the better.
Wouldn't using the DI to go from 44.1khz to 96khz be changing the signal and trying to put something where there was nothing? (Like trying to transcode from MP3 to FLAC... )
Oversampling 2x , 4x , 8x etc , use integers , 44*2 = 88 etc , not a complicated operation (but i don't know about complexity in others stages of iltring in a dac)
upsampling 44 to 88 no prob it's the same 2x ; 44 to 96 no integers => much more complex to process
(i was wrong about it some time ago soo ) just wait for some one you really knows
Edited by HaVoC-28 - 2/6/12 at 7:57am