So I’ve been looking at the new 10 bit 4K releases on Disney+ and given that these will release on 4K Bluray this Spring, this will be the new source to use likely. The extra bit depth and flatter image (when HDR is not applied), will be incredibly useful when it comes to allowing for strong regrading. Unfortunately there is still DNR with TPM and AOTC to deal with, but from my analysis, the pros outway the cons.
In terms of the whole AI upscaling, I am instead going to be using AI sharpening. I’ve tested Topaz Sharpen AI on several 4K Blu-rays that are upscales from 2K DI’s, and it does a fantastic job at adding detail to the already upscaled image.