Oversampling is when a digital processor internally increases the sample rate of the audio to avoid aliasing.
Aliasing is when one frequency is coded as a different frequency; when inaudible distortions above the Nyquist Frequency (half the sample rate) are interpreted by the D/A converter and mapped to frequencies within the audible range. (Here’s a good article on Aliasing, etc.)
Without oversampling, processors like saturation and distortion can create significant audible aliasing/artifacts that you may not want.
For the most commonly used processors, EQ and Compression, oversampling is not usually needed.
In general, for podcast audio production you don’t really need to worry about oversampling unless you’re using saturation or distortion as an effect, and even then you may not need or want oversampling. Keep in mind that sometimes you may even prefer the un-oversampled sound 😉
Here’s a good video explaining and showing more details: Oversampling Explained
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