I'm fairly new here, but a long time audiophile just getting back into the stuff. Can someone point me to an understandable link that talks in technical terms how a DAC can "reclock" a digital stream, supposedly achieving higher resolution ABOVE the originally sample signal?

I admit I'm much better informed on the analog side of audio, but my understanding is that you can't just "pull out of thin air" something that doesn't originally exist... In other words, how can you improve upon a digital stream sampled at one resolution, without completely "resampling" the whole thing at a higher bit-rate, resolution, etc.

I hope I'm clear enough to elicit some responses. Thanks in advance...