How to make it any more simpler for you to understand. Quality DOES NOT improve. You manage to output the same resolution over a "manipulated" higher output. Anything that contains digital compression or "uncompression" if you can call that is loosing data. They do not look better or as good as a Blue Ray. You are mentioning that if you take an mp3 of 128K and convert it to 192K will sound better!! That is what you are saying. You cannot improve the original resolution of a source by upconverting it.