QUOTE(sketchy_c @ Feb 27 2007, 14:19)

Re-emphasizing my use of the word 'if'. I never made claims that it did in my experience, though I see how it could have been interpreted that way. Apologies for not being clear.
No, it's me not being clear! I wasn't invoking TOS#8 at
you. What I meant to say is that
I wasn't making any claims that it
sounded better, because I can't ABX it (I haven't actually tried for many years!), and the note in fb2k itself is probably trying to make the same point: if you think it sounds better, you're probably imagining it.
QUOTE
What I'm trying to understand is why bit-depth increasing is recommended in the wiki and upsampling is not. What benefit do I get from outputting CD rips at 24-bit/192kHz to my home theater speakers besides bragging rights that I'm able to do so?
If you're playing back 16-bit 44.1kHz sampled content without any processing, and the DAC is ideal, then increasing the sample rate or bitdepth will make no difference to the output quality. If the DAC is non-ideal, then upsampling in software can improved the measured performance. If the DAC is terrible, then ABXing this imrpovement by listening is possible (especially with torture signals!).
Increasing the bitdepth is necessary to avoid a measurable decrease in quality if you're going to do any processing, e.g. EQ, ReplayGain, DSP, digital volume control, convolver etc etc. Most maths produces more bits, so it makes some sense to keep as many as possible. Otherwise you have to re-quantise the output of these stages back down to 16-bits, which is rather like dividing two by three, and then rounding to the nearest whole number! This is only ABXable on specific (mostly test) signals, but certainly improves the measured performance.
Cheers,
David.