It looks like it's a software upsampler with a word length interpolator. It may improve the sound of redbook data streams, but it won't bring them to 96kHz/24 bit quality. WAV files can be any number of different sample rates and word lengths as determined by the software and hardware used to generate them. Most modern software allows for rates up to 192kHz at 32 bits and most hardware will go up to 96kHz at 24 bits. The A/D converter is the key determinate of quality.
PC Software converts 16/44 to 24/96 format
Just read an article about this on stereophile.com. I thought it would interest several of you. I have not tested it yet, but I certainly intend to soon. basically it allows you to convert 2-channel wav files to up to 24-bit/96khz format. It performs the necessary upsampling and word-length conversion and saves it to a file. This is the url: http://www.eximius.nl/dvdaudio.php There is no built-in burner support. You can use your normal burner software to write the files to DVDR media.