Some comments from Grimm's engineers:
Since almost all DA converters run at a different internal sample rate and bit depth than the original audio format (such as 44.1/16 for CD), digital signals need to be converted from the original format to the ‘native’ format of the actual DA element. This conversion process is called oversampling.
It includes a phase linear filter that preserves the audio band, but removes its ultrasonic ‘mirrors’.
All converter chips contain such filters.
Our investigation has revealed that these filters pose a threat to sound quality when they have insufficient ‘processing power’ to calculate the filter and its requantization at the required precision.
For instance, the filtering is usually executed in several simplified, cascaded steps, which results in a loss of audio quality details.
https://www.grimmaudio.com/publications/the-pure-nyquist-filters-of-the-mu1/
This is why it surprises me that few DAC manufacturers dont support 44.1k and 48k rates and auto switch as need.
This means if you want to upsample, its integer based.
Bryston's series of DAC's (BDA1,2,3,3.14) all did/do this with defeatable integer upsampling (i.e. no re-rating) which is why I have owned several of these but I cant think of any other company that provides this.
Now of course many will say upsampling from 44.1 to a single 48x internal rate (96,192 etc) is a solved problem but why not give the consumer, as Bryston has, the best of both world.
Peter