aeberbach: Yes, that's a good example. But usually scanner interpolation factors are integer numbers only. So I'd wonder, whether 88,2 or 176,4 kHz wouldn't be more ideal for CD audio than 96 and 192 kHz, by the way. Anyway, following JaZZ' definition, which is probably the most common over here, scanner interpolation would in most cases be over- instead of upsampling.
A nice visual example for the effects of integer and non-integer multipliers are TFT displays. Try a native 1600 x 1200 pixel model. Fed with 1600 x 1200 input pixels by the graphics card, the picture should look smooth and crisp - that would be similar to hi-res audio like DVD-A or SACD. Fed with 1024 x 768 pixels, the picture should look less detailed, but also smoother due to the non-integer multiplier. Fed with 800 x 600, the picture should look even less detailed, but crisp, because the multiplier is an even number.
Of course, the example is not that good, as long as we don't also bring bit depth into play - as most modern upsamplers are 24 bit, too. That would be more like a scanner interpolating its (theoretically insiting for this example) 275 dpi / 24 bit CCD to 1200 dpi / 32 bit output.
So upsampling in fact usually involves an uneven multiplication of samples plus bit depth increase plus interpolation.
Greetings from Munich!
Manfred / lini
P.S.: Edited for being dumb. I usually have a good picture of things in my head, but I tend to mess up verbal explanations.