So obviously a scientific test would require some very specific work. I'm not in a position to offer that here. Nor have I done any serious A/B with only a single plugin involved.
What I will say is that in my experience so far, with the songs I'm working on, and with the plugins I have, I think it sounds significantly better when I turn on plugin upsampling. Tighter dynamics, smoother sound, less "bunched up" in the high mids and highs.
Does this mean it will always sound better? Nope.
Do I know how it compares to recording at a higher sample rate to begin with? No.
Do I know how it compares to upsampling audio and working in a project with the higher sampling rate? No.
I'm just trying to get an album done and upsampling plugins appears to be a quick path to making it sound even better in this case. I have to admit I'm having a blast doing this, as I feel like this is breathing some new life into recordings that I started 8 years ago in a church basement. :-)
Thanks to the Bakers for making this possible. If nothing else it has been a great experiment.