Recently wanted to play with upsampling audio files. And, I found two interesting software.
One of them is R8Brain. I've upsampled a CD wav rip and think I like the change although I think I'd fail an AB test.
Then, I found Secret Rabbit Code which I tried because it has a Foobar dll, so it does live upsampling (less work and less storage).
After installing it and configuring it to output 96khz (my dac Lab12 can't take a higher res), I found it improved the sound more so than R8Brain did.