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Re: Not sure I understand this phenomenon.

Well, what I gave in my response - both in my answer and in the link that I posted - are not exclusively concerned with DSD although it is also mentioned as it is, if you like, another way of achieving a high sample rate. The basic points apply to PCM as well as DSD. Here is another link for you. I hope that this helps. As other posters have pointed out, this is probably really about the effect of digital filters, their intrinsic nature (type) and the frequency from where they are operational. High sample rates allow for them to be placed well above the 44.1 KS/s Nyquist point of 22.05KS/s with advantages IMHO. It is not just raw numbers which would, as you say, show no improvement. However, whether or not the effect is accepted as benefical will, as always, depend both upon its implementation (there are some awful sounding upsampling players) and personal judgement (I think plain vanilla 44.1 can sound great).

Actually I wouldn't buy a player/DAC where the upsampling could not be switched out as my experience has shown some repertoire where upsampling reveals problems that standard sample rate PCM hides e.g. where a lossy codec has been used (stand up DAB radio) or for some CDs where the music is from early multitrack recordings.

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