I just used my PC CD player and FreeRIP to make 16/44 flac files. There is no advantage to upsampling. I tried EAC. It's very slow and I could not hear any difference. "Bit perfect" is a bit of a fools errand. Even the factory CDs and players are not bit perfect and 99 times out of a 100 the dropouts are too small to be audible. Every part of the reproduction chain can have drop outs. There is no retry strategy or error correction built into USB, SPDIF, AES etc nor I2S, only ethernet.
