I am not entirely sure if there is a real benefit or not, it sparked my interest when I saw those videos last week. Lots of CD players and DACs do upsampling. By upsampling they insert zero valued samples between original samples (all the original information is still there) to produce 192kHz. They operate more optimally at those frequencies, the DAC is better able to use filters to move the noise to higher frequencies so you don't hear it. I have been testing 24/44kHz with 24/192kHz for the past hour, although its very hard to detect, I think the 192kHz does sound better for my system.
For those interested,
http://www.pstracks.com/bitsandbytes/ham-fisted-upsampling/ ("What is upsampling?" section)