I think there needs to be made a distinction between "inventing" data and creation of artifactual data. Clearly, the first one is not part of the design of upsamplers or oversamplers. Maybe marketers make it seem that way, but we know better, right? As for the second, it is inevitable that any interpolation technique of a real signal introduces artifacts. Only if we know the actual function, can we achieve perfect interpolation. With music, this is impossible. Therefore, there are artifacts. That's a fact. The presence of artifacts is not a good thing, but modern upsampling or oversampling architectures try to minimize their presence. As I said in an earlier post, read the data sheets for upsampling chips. AD1896 can interpolate with S/N ratio of up to 142 dB! The THD+noise is around -120 dB.
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