If you get a 1080p SDR signal from hdmi, it makes no sense to upscale this to any higher resolution, since upscaling doesn't add quality. It's just bloating the video. In fact it's reducing quality due to the application of the upscaling algorithm. And converting 8 bit video format to 10 bit doesn't make sense as well, because transforming color spaces also negatively impacts quality, no matter the destination format. It's the conversion process that's changing the video. You don't have the original video and the original colors any more. If it comes to 8 > 10 bit, it's not just adding 2 more bits to the number that can be saved, so there is more finer grained numbers, it's also about upscaling the brightness range, and this conversion is changing the video color and brightness, and after that the video is not the same. Even with converting to a format that's able to store more detail.
If you intend to upscale some video, save the original video 1:1 as it was created to retain the original quality. Then perform upscaling in a later postprocessing step by your video editor software. Not by OBS during capture.