List of things that benefit from upsample

At some point there was a discussion of putting together a list of things that benefit from upsampling. Did that ever happen? There are several many-page threads with discussions but I haven't found a good list.
 
I realize this could possibly be user subjective and that I can turn it on/off to test in my own projects. But sometimes I don't hear as good as other people, so it's good to know what others think. If I can't hear a difference either way, I might opt for what others hear/think.
 
gabo