[T.F.O.A]

Hi guys, been reading a lot about usb upscale and downscale on pretty much every usb dac review.
So my question is, what different does it make? from 16/44.1 to 24/96 or 24/192. can anybody help me on this?
So i can get a better idea of what's going on.
 
Thanks
 

 

[monoethylene]

The CD standard 16/44.1 is technically sufficient IMO. The reason of upsampling is, as far as I know, the matter that it is easier to reconstruct the analog signal afterwards.
 
You may have a look here:
 
http://www.analog.com/en/processors-dsp/learning-and-development/content/scientist_engineers_guide/fca.html