Try listening to some music that includes percussion that covers high- and mid-frequencies in a single note, like clapping. I use the Cups track from the Pitch Perfect soundtrack. And listen for differences (if any) between how that sounds when upsampling is toggled on and off (an assistant to facilitate blind comparison can be helpful).
I'm not saying you will hear a difference between upsampling turned on or off on the BDA-3, and this test is also influenced by what frequency your hearing starts to fall off (visit an audiologist for a rigorous test), but this is what I've listened for with various DACs when evaluating the impact of using different sample rates.
