Before revision: Oversampling Examples For example, the 1991 Philips URL first upsamples 44.1 kHz 16-bit input audio by 4x to produce a 176.4 kHz low-passed intermediate signal, which again upsamples 32x more while adding a 352 kHz digital dither signal, and then upsamples 2x more to produce a 11.2896 MHz 1-bit output (a total of 256x oversampling).
After revision: Oversampling Examples For example, the 1991 Philips URL first upsamples 44.1 kHz 16-bit input audio by 4x to produce a 176.4 kHz with a low-pass FIR filter intermediate signal, which again upsamples 32x more while adding a 352 kHz digital dither signal, and then upsamples 2x more to produce a 11.2896 MHz 1-bit output (a total of 256x oversampling).