VFX are substantially more expensive to complete at higher resolutions. Even in major films released at 4K, fx are frequently lower resolutions because of time and budget constraints. Going back and rescanning older films that have lots of cgi usually results in very ugly vfx scenes.
And again, resolution is just a small component of the final image quality. There is a major 3.2(ish)K camera on the market that has substantially better IQ than 4 and 6K alternatives. And another 6K camera that has substantially better IQ than 8K options.
As for upscaling, we're probably better off leaving that for the end user as better upscaling algos are created and deployed all the time and baking it in from the studio locks us into what will soon be old methodology.