a) any improvements by upsampling
No.
48kHz allows to bring you all the frequencies you can hear, and a lot more that you can't. So going beyond 48Khz, can't give you a better sound. Moreover, in the worsts scenarios could introduce artifacts.
b) other players that do this
No idea.
c) other player/receiver combinations that offer higher audio resolution.
Think that you're not getting higher audio resolution than the one is recorded in the Blu-ray disc, so it's all up to a powerful amplification, good speakers and of course an acoustically controlled room.
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