Up Converting the Sampling Rate theoretically offers a cleaner sound, and higher frequency extension, but this is more true with higher resolution files.
This might be helpful.
<<<Audio CDs, for example, have a sample rate of 44.1kHz, which means that the analog signal is sampled 44,100 times per second. ... If the sample rate is 44.1kHz, the highest frequency that can be captured and stored is a bit less than half of the sampling frequency, or around 22kHz.>>>>
Many find trying the higher rates offer other qualities too like better texture, richer mids, deeper/tighter bass etc.
Most important thing is finding the rate that gives you the best "perceived" sonic experience.