Upscaling?
I'm not quite sure what you expected upscaling to give you. It can't create resolution that's not there in the first place. There is almost certainly some kind of digital filter in there to interpolate from 544 pixels up to 1920 for those crap SD sat channels that only provide 544 pixels of horizontal resolution, and a similar vertical filter to interpolate from 576 lines to 1080 lines. Perhaps LG just don't use that as a pointless marketing term.