But again, upsampling an image or a video is not adding an missing data - in fact you have to use AI to do that in which case it's genuinely changing the image.
It's not adding anything into the audio, it's pointless. I could upsample and down sample a million times and it sound the same. The only use to upsampling is during production and mixing - it helps to upsample to 96Khz to prevent anti-aliasing affect during digital recording which have no where to go in the upper sound spectrum and thus get mixed back into the audible signal - even then it's very very hard to hear and you'd need to be trained in it - but if you do it on hundreds of tracks across a mix it can have an undesirable affect.
There's no reason to ever use above 96KHz when mixing or producing a track as it solves this problem - and once it's done and processed there's no audible difference when it's back to 44.1KHz because again it's already beyond what the human ear can hear. It's fine to upsample to 48KHz, the Apple TV does it too, it's easy to set MacOS to do it, but it doesn't make any difference to the sound negative or positive.
In fact if you're not careful you have issues recording at 96khz and above with said ultrasonic frequencies mentioned above folding down - to fix this, there are filters such as this which literally hard bandpass any frequencies above 20khz - if you're interested into how and why, here's someone who's made one explaining
So yes, there really is little sense in upsampling music we've already hard bandpassed to 20khz - you're literally wasting CPU cycles and electricity.