My long term dealer and I sat in DCS demonstration room and agreed that upsampling to 192, generally but not always, resulted in a better listening experience, and indeed preferable to upsampling to dsd. I have then at home set my DCS upsampler to 192 after I confirmed the findings in my home environment.
I don’t doubt your experience at all. But, the quality and implementation of the DAC analogue stage must be taken into consideration. The article mentions that the rest of the system must be up to the task of clean reproduction. But after upsampling the data, the analogue output stage must be up to the task.
So this exercise should be measured in a case by case basis.YMMV.