Here's a practical difference between the two terms, at least in DAC
design:

"upsampling" occurs before the DAC chip, typically with an ASRC, while

"oversampling" occurs in the DAC chip, itself, right before the analog
output stage.

Of course, DAC's can have both upsampling and oversampling. I believe
the Transporter does not upsample, meaning only that the frequency of
the signal sent to the DAC is 44.1. OTOH, an upsampling DAC, such as my
own DIY design, upsamples to 96 kHz (i.e. the input to the DAC chip is
96 kHz). The DAC then also has oversampling (which is essentially
non-defeatable in PCM1794), and a "soft" rolloff filter.


-- 
ezkcdude

DIY projects page:
http://www.ezdiyaudio.com

System:
SB3->EZDAC->MIT Terminator 2 interconnects->Endler Audio 24-step
Attenuators (RCA-direct)->Parasound Halo A23 125W/ch amplifier->Speltz
anti-cables->DIY 2-ways + Dayton Titanic 10" subwoofer

He's not hi-fi, he's my stereo.
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