Not quite mysticism, since there is a trade-off where quantization imprecision is amplified by the restorative up-sampling process, but this can largely be mitigated with the (also discussed) Quantization Error and Artifact Reduction (QEAR) algorithm, which has its own page and White Paper as well.
I apologize that the audio clips are so short; it may be hard to acclimate the ear to what you're hearing and listening for before the playback is over. However, MATLAB code for all algorithms and subroutines is included. Other discussion on the website includes some very adventurous speculative explorations that might not suit some readers' tastes, but I hope that people can sift through what might have a chance of being over-the-top, and separate the wheat from the chaff.
I am aware that the work is far-out, and hoped that the solidness and demonstrability of the restorative up-sampling and QEAR algorithms might add enough credence to the more speculative things for a suspension of disbelief and consideration to occur. Apparently it can also go the other way, with the far-out stuff detracting from the non-speculative material. Oh, well, I thank you for your efforts...
Remember the Lirpa 5KG turntable developed by Lirpa Labs? This website must be one of Dr. Lirpa's greatest achievements.
I defer to the previous respondents.