Some thoughts.

There are certain reasons to go for external upsampling.

1. Your SW resampler is better than the one of your DAC. 98% of all DACs
out there resampler/oversample internally and apply own filters.
You might be able to beat that performance.
2. NOS DACs
There are several great NOS DACs out there (Metrum), which do
perform better with higher samplerates. Aliasing effects don't hit that
hard anymore.
3. DSP filtering
If you e.g. run a DSP for crossovers or room correction, you often
face a problem running different sample rates. You'd need to switch
filters per samplerate on the fly.
Not many apps supporting this. You need to do SRC before. 

The question is then where to do the SRC.  

1. On the server
2. On the client

Many reasons speak for the client:

1. Lower network traffic
2. SRC on a per client basis
3. Up2Date SRC code, not the typically aged and generic LMS stuff.


One reason that speaks against it is 

1. Higher load on small embedded clients. 
This gets worse if you want to run, beside SRC,  e.g. crossovers or
convolution. 
There are limits with these tiny clients. I experienced lockups long
before a CPU hits a 100% load condition.


The nice thing now is that we have all options to do it on the client as
well as on the server as well as running all formats. No limits.



::: ' Touch Toolbox and more' (http://soundcheck-audio.blogspot.com) :::
by soundcheck
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