4K upscaling is available on every game, on the Series S. It is not limited to 1080p or 60FPS. As long as your TV supports it, you're golden. It's not native 4K,
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Photofast - 4K Gamer Pro - 4k Upscaler – KooGamer
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Does the Xbox Series S have 4K? – CareerGamers
PhotoFast 4K Gamer Pro Video Game Console HDMI 4k upscaler 1080p to 4k @60fps without lag upscale for Nintendo Switch/Nintendo Switch OLED/Wii U/PlayStation 4 / PS3 / Xbox & more: Nintendo Switch:
Xbox Series S - Tech Specs, Features, and Comparisons - Xbox Series X Guide - IGN
Xbox One X review: A lot of power with zero oomph
