Upsampling. Truth vs Marketing

Has anyone done a blind AB test of the up sampling capabilities of a player? If so what was the result?

The reason why I ask because all the players and converters that do support up sampling are going to 192 from 44.1. And that is just plane wrong.

This would add huge amount of interpolation errors to the conversion. And should sound like crap, compared.
I understand why MFG don't go the logical 176.4khz, because once again they would have to write more software.

All and all I would like to hear from users who think their player sounds better playing Redbook (44.1) up sampled to 192. I have never come across a sample rate converter chip that does this well sonically and if one exist, then it is truly a silver bullet, then again....44.1 should only be up sample to 88.2 or 176.4 unless you can first go to many GHz and then down sample it 192, even then you will have interpolation errors.