necessity of 24/96 w/out dvd-audio...?

but what are the advantages to 24/96 if the material you are playing is recorded in 16/44? are standard cd's being recorded in 24/96 now? are dvd's? i don't see how upsampling can improve a recording...there's no additional sound to add, it's just digitally tinkering with the signal. how can THAT improve sound?

sutts - my receiver (denon 3300) has a 24/96 dac. my cd player is old (which is why i'm asking - will likely buy dvd changer to cover both needs). When i play cd's in direct mode - analog connection bypassing all dac's - it sounds ok. i run the receiver in stereo mode and it sounds better. is this the same upsampling concept you are speaking of? last question - is software RECORDED in 24/96 going to sound better?