Upsampling in speakers is totally independant to upsampling in a processor. If you upsample in a processor then as long as you have 96/24 capable speakers, which both are, then the processor will upsample all round.

However, in the case of your proposed 3100's, these speakers, these speakers are capable of upsampling in their own right.

Meridian owner since 1992
Prime & PSU, Focal Elear headphones, Roon (ROCK 8Gi5 NUC), Explorer 1 & 2, F80. 200/203, various Sonos (via Roon).