Mathematically, there are no differences between upsampling and oversampling. Upsampling is basically a marketing term and it is NOT coincidental that it was conjured up during the redbook lull prior to DVD-A format agreements. Really, what is so special about 96kHz or 192kHz?? Why not 88.2kHz or 176.4kHz? For that matter, why not 352.8kHz or 705.6kHz? The choice of resampling a 44.1kHz signal to 96kHz or 192kHz is entirely about piggy-backing on the new high rez formats for marketing purposes. In fact, there is potential for loss of information by resampling assymetrically rather than by integer multiples.
Please refer to Charles Hansen (Ayre) or Madrigal, or Jeff Kalt (Resolution Audio), or Wadia, or Theta. All have made multiple statements that upsampling is nothing more than a marketing tool. Maybe it's good for high end in this sense...certainly high end redbook CD sales jumped after the "upsampling" boom. Magazine reviewers seemed eager to turn a blind eye since their livelihood depended on a healthy high-end market. Waiting 2-5 years for decent universal players certainly wasn't attractive, nor would reviewing the latest $20k redbook CD player when the general consensus at the time was that even bad high rez would blow away great redbook.
Please refer to Charles Hansen (Ayre) or Madrigal, or Jeff Kalt (Resolution Audio), or Wadia, or Theta. All have made multiple statements that upsampling is nothing more than a marketing tool. Maybe it's good for high end in this sense...certainly high end redbook CD sales jumped after the "upsampling" boom. Magazine reviewers seemed eager to turn a blind eye since their livelihood depended on a healthy high-end market. Waiting 2-5 years for decent universal players certainly wasn't attractive, nor would reviewing the latest $20k redbook CD player when the general consensus at the time was that even bad high rez would blow away great redbook.