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This will be my first headphone amp and I have a pair of AKG K702 I really like but have been grossly underutilizing unamped. Right now I'm using its stock cable but may very well eventually upgrade to ALO or the like.

 

I've narrowed my search down to Firestone Audio Fubar IV and they're available w/ and w/o 192 kHZ upsampling for an extra $70. I plan to listen exclusively from my computer via usb (possibly PS3 for games via optical) and much of my music is Apple Lossless.

 

What is 192 kHz upsampling and will it benefit me w/ how I plan to be setup?