There are some transports that upsample, here is CD transport that allows you to pick which sampling frequency you want it to stream (switch on the back), I think remembering a CAL or Arcam transport only, that did that too.
Choose which output sampling rate 44.1kHz / 88.2kHz / or 96kHz you want.
Cheers George
Choose which output sampling rate 44.1kHz / 88.2kHz / or 96kHz you want.
http://www.olasonic.us/nanocompo/nanocd1.html
3 sampling frequencies, 44.1/88.2/96kHz, can be selected to compare the sound difference
Cheers George