When talking about upsampling (or resampling in general) I would like to repeat the answer from Rosehan from another thread:
"Since there are many opinions about resampling (especially unsampling), it would be difficult for us to say what is good or optimal.
Upsampling 16bit/44.1Khz sound to 192Khz does not restore the information (original sound) missed during the first recording.
However, I think it would be better to interpret it as meaning to fill in the missing parts so that the sound of the lost areas can be heard in this process.
Sounds such as overtones that can be calculated mathematically may actually be slightly enhanced through the resampling process.
Some people may feel uncomfortable with this processed sound, and in some cases, the sound may be distorted like noise from the amplifier or speaker.
In fact, even if it is played without resampling, empty areas in DAC/AMP/Speaker, etc. are filled with their own technologies.
Likewise, Rose also provides a corresponding function to fill in the gaps in the digital domain and create pleasant-to-listen sound.
It would be a good idea to listen to your favorite songs or songs you are familiar with while changing the settings, and choose a sound that is comfortable/good for you.
Please note that there are many theories and techniques related to resampling.
Among them, we are currently performing resampling using Kaiser window-sinc filter and rectangular dithering.
Due to limitations in CPU resources, we are using a relatively lightweight method, but we also plan to apply more advanced theories in the future."
So, enough warnings given, to translate on plain language, that you can alter the sound, with resampling with Rose, not in the good direction because CPU limitations and algorithm used. It is always the best to let DAC to do the thing on its own. There are many different sample rates in standard use and DACs are usually better programmed to ingest that than 3rt party solutions.