Upscale card OR nvidea vsr performance per model

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It's a simple media player running VLC with some occasional video in Chrome. Most of my content is 702p or 1080p. I want it clean and crisp in 4k since the 65" OLD is that. No gaming. Nothing else.

Didn't know much about this until my power supply died and I had to use a backup with no video card power. Made me pull my old 1070TI and, yup, the AMD Chipset video does not do so great a job.

I would like any video I play (plex for example) to upscale well, but my main focus is VLC.

So, maybe 2 questions:
1) What is a great $300 or so card for general upscaling from any source?
2) which nvidea vsr performance per model? It seems to me it is a tech using the cores. Be it an old 2060 or the greatest 4090 the output should be about the same just different amounts of power used (unless the low end just does not have enough cores.) I can find no comparison on the Web of performance of each card upscaling. So... am I right that ANY will do a pretty good job and better than a normal graphics card? WILL a higher end model actually upscale better?