Upsampling disadvantges, mutliplying the mistakes??

According to a book on high end audio I was reading last night, the problem with CD audio is the digital filtering that is applied to the signal to remove errors. When the digital signal is upsampled, less filtering is required at the higher sample rate causing less degradation of the original recording. The main issue with 16/44 normal CD was identified as the more aggressive digital filtering. The author went on to say that he has witness demos of a master 192 tape vs 16/44 vs 96 and 192 upsamples and he was socked at how close the upsamples came. He said that the regular cd was no comparison to the master or the upsamples.