Why upsampling with HQPlayer give you better music

As @jussi_laako mentioned that up- and over- sampling is the same from the DAC’s point of view.

For this, I 100% agree. i.e. it means the DAC cannot tell if a 192/24 digital input is from Hi-Res (192/24, i.e. over-sampling as 44kHz is good enough to capture 22kHz audio signal) or from a up-sampling source (i.e. up-sampling from a 44kHz source to 192/24 by HQPlayer)

One thing we are pretty sure is that the two “192/24” are different to our ears as the over-sampled 192/24 “contain more data from the original analog audio signal”

i.e.
The up-sampled 192/24 source was interpolated from the 44kHz input source, i.e. 44k sampled points per second.

The over-sampled 192/24 source would have more sampled points from the original audio signal, i.e. 192k sampled points per second.

If we look at the original question I asked:

We were talking about Hi-Res music (e.g. 192/24). In this context, Hi-Res music is about over-sampling. Hi-Res music is NOT about up-sampling.

Therefore, sorry, I cannot agree with you that over- and up- sampling are the same, especially with what we were talking above.