As an aside and unrelated to Canadian made speakers, perhaps my favorite Canadian audio company is Ed Meitner's EMMLabs
...And he knows a thing or two about DACs.
And I'm not sure but I believe he is from the same camp as Bob Stuart regarding upsampling of multiples of 44.1 Khz.
Bob said that 88.2 Khz sampling rate is enough. And that 96 Khz is more complicated to implement mathematically.
Ed goes up to 352.8 Khz I think (multiples of 44.1 Khz).
* I wish there would be more recordings done at 88.2 Khz or 176.4 Khz.
** Paradigm Reference Signature speakers with internal DSP for Auto Room Correction & EQ with 88.2 Khz or 176.4 Khz sampling rate? One day ...