Upsampling, Can there be too much?

Upsampling adds nothing but distortions.

Well, I wouldn’t go this far either. There are measurable and IMHO audible differences in how the frequency response changes with most DACs as the sampling frequency is increased to 88 kHz and above. Frequency response measurements are perhaps the thing listeners are most sensitive to. For this reason I have my Roon set to upsample below 88kHz and otherwise give me the original signal above that.

The biggest difference I’ve ever heard though is with how poorly older DACs handle Redbook playback vs. many new models. Back then it made 100% sense to upsample. Now, not so much.  I think it is from that early time that audiophiles are still stuck on the myths of high resolution formats.

Upsampling was much more valuable 10 years ago with DACs that didn’t do Redbook justice at all. Those have pretty much vanished.

Now the big differences in upsampling are in how the DAC treats the upper octaves. A good, modern DAC with a 96kHz signal sounds pretty good to me.

Chains of digital devices, each with their own clock/jitter signatures are a bad idea, as each has to attempt to de-jitter and lock the clock according to its own peculiarities. IMHO, those who keep chasing a new upsampler are chasing different, but not necessarily better, jitter signatures.