Converting Flac to Wav & Upconversion

I've seen Steve N. Recommend converting Flac to Wav a few times in the threads. Last night I downloaded DBPoweramp to give it a try. It worked great. Just took 16/44 Flac & converted to 16/44 wav. Then I noticed it offered upconversion capability... It was late, I should have been in bed an hour before, but I sat there and converted another flac file, setting it to upconvert to 24/192... Let it do its thing, hit play, heard music and when I looked up at my DAC, it said 24/192. It worked!. It was late, I had the volume on very very low, everyone was asleep. Sure, I'll listen and report, but 'm wondering if anyone else has tried this and found any sound quality difference between Flac Or Wav @ 16/44 vs upconverting the recording? I and I'm sure others would love to hear your experience, thanks in advance, Tim