ToTo Man
500+ Head-Fier
Bifrost Multibit has an internal upsampling that sounds better than the Windows upsampling the files. If you feed the DAC with 192 Khz, you bypass the internal filter and now you're using it in NOS mode. Whether the NOS mode sounds better to you is a matter of personal taste
But feeding it 24/44.1kHz instead of 16/44.1kHz isn't upsampling.