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Do 16 bit files get converted to 24 bit when upsampling

So when I upsample a 16 bit 44.1khz file to say 88.2khz, does the data also get converted to 24bit, or does it stay at 16 bit.
I am referring to the data on the spdif stream. Does anyone know for sure what happens?
Thank you.
Erin


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