[NiHaoMike]

Are modern upscalers and downscalers that operate at integral ratios (e.g. 48k to 96k) that much better than those that operate at non integral ratios (e.g. 44.1kHz to 96kHz)? Or is it mostly just a matter of complexity needed to make it work well?
 
How much does the same apply to video upscalers and downscalers?

 

[RRod]

  Are modern upscalers and downscalers that operate at integral ratios (e.g. 48k to 96k) that much better than those that operate at non integral ratios (e.g. 44.1kHz to 96kHz)? Or is it mostly just a matter of complexity needed to make it work well?
 
How much does the same apply to video upscalers and downscalers?

 
See here for some comparisons between integral and aggressively non-integral resampling. These days I imagine it's not much of a problem, especially since we're pretty much set at some integral multiple of 160/147 as a worst case.