I am using a Behringer SRC 2496 for upsampling the signal to 24/96 before sending it to my Caiman. The differences I heard with upsampling were greater separation between instruments, greater depth and a more focused image. In some recordings the differences are much more obvious than others. I would say that it is worth trying. I also did upsampling via foobar but the results were worse than the original 16/44 track...
I also have a question regarding the passive mod. If I remove the opamp board and put the capacitors in, does this make both variable and fixed output passive or just only the variable one??
Thanks!

