I don't see any problem upsampling/oversampling a16/44.1 recording to 24/88.2, 24/176.4, or DSD, as long as it is done properly, which should be easy to do for anyone involved in production. Upsampling to 24/48 or 24/192, OTOH, requires transcoding, which should be avoided where possible because it requires interpolation.
From my personal testing, hi-rez beats 16/44.1, if it is from the same master and well implemented. Unfortunately, a lot of the higher resolution recordings have been remastered. Remastering can be an improvement, but too frequently it's a change for the worse.
From my personal testing, hi-rez beats 16/44.1, if it is from the same master and well implemented. Unfortunately, a lot of the higher resolution recordings have been remastered. Remastering can be an improvement, but too frequently it's a change for the worse.