What are the advantages of upsampling?
Converting a digital (sampled) signal to a continuous analogue waveform requires interpolation to produce the values between sample points. Doing part of this interpolation digitally (upsampling) simplifies the analogue circuitry and gives better results. That's all there is to it.
What is upsampling in signal processing?
Upsampling is the process of inserting zero-valued samples between original samples to increase the sampling rate. (This is sometimes called “zero-stuffing”.) This kind of upsampling adds undesired spectral images to the original signal, which are centered on multiples of the original sampling rate.