I'm afraid there's no theoretical benefit to interpolation/upsampling whatsoever. It's mostly just used as a marketing tool. There can be some practical benefit in some cases, but in general there's nothing to be gained. Most of the time, all it can really do is make things worse.
For example, interpolation is required in oversampling DACs in order for them to work, so if you upsample yourself, they have to do less of it. The total amount of interpolation remains the same though, you're just doing some of it at a different point in the chain. This can be of some benefit if you know that your software oversampler is better than the one in your DAC (often very hard to prove), but most of the time is going to be pointless at best.
Certainly, processing your wav files and storing them is going to cost you loads of disk space and not give you anything in return, and I wouldn't trust most software to do a proper job of something like this anyway unless I could vet the source code.
For example, interpolation is required in oversampling DACs in order for them to work, so if you upsample yourself, they have to do less of it. The total amount of interpolation remains the same though, you're just doing some of it at a different point in the chain. This can be of some benefit if you know that your software oversampler is better than the one in your DAC (often very hard to prove), but most of the time is going to be pointless at best.
Certainly, processing your wav files and storing them is going to cost you loads of disk space and not give you anything in return, and I wouldn't trust most software to do a proper job of something like this anyway unless I could vet the source code.
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