I really love the new upsampling feature.  To test it, I added 2 DimPro Tracks, then added a 24 bit HD Steinberg piano sampling.  I recorded some simple individual notes for a simple melody.  I set dimpro on one of the tracks to upsampling. Then I froze both tracks.
 
I run at 96/24.  I listened on decent quality Audio Techniques mixing headphones.
 
I have pretty good hearing.
 
What I heard, and its subtle but there, is a "cleaner", "purer" sound. I'm NOT talking a night and day difference.  But the difference was noticeable.
 
I then added some vst reverb, and a mild compressor LQ, did the same thing, one upsample one not.  The combined results "felt better" to the ear. Again, subtle.
 
Happy happy happy,
 
Rick
 
 
 

I kinda like it also...I used to have extraordinary hearing, now with age I have ordinary hearing.   Sounds better too me also, just as you discribed.
 
The only issue is Kontact always gives me an error message, "please restart Kontact when you change sample rate"