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EQ MAG
Upsampling plug-in outputs. These DSP processes upsample the signal (increase its sample rate), do the effect, and then downsample the signal at the output. The downsampler acts like a partial reconstruction filter. So even with the effect turned off, the up and down sampling can create overs.
IK Multimedia
Oversampling perfected. Many digital processors use oversampling to achieve better sound. Unfortunately, many of them, under critical listening sessions, can be found to achieve no significantly better (or even slightly worse) results than the regular sampling rate option. This is because the upsampling and downsampling processes are not done at an adequate level of quality, in other words: typically what is improved by running a processor at double sampling frequency is partially compromised by the loss of quality in the upsampling and downsampling process.