My experience, which is pretty limited as compared to many around here, has been that this is somewhat dac specific, and I must assume specific to playback software. Both the Modi Multibit and Gungnir Multibit have sounded better leaving settings at the native rates and letting the dac upsample (which I understand they do for rates short of 2x redbook pcm i.e. 176/192), whereas my geek pulse sounds noticeably (and unexplainably to me) better up sampling to dsd x 2 via pcm, all via jrmc20. Unfortunately the latter requires processing power sufficient to make prebuffering cause an audible skip-type sound on any of my pcs, so I don't do it. I've heard good things from people using hq player to upsample to dsd, but I will never know, as I don't care about dsd enough to bother buying a dsd capable dac (the Pulse only does DoP, contrary to how it was originally promoted) and I will never pay the cost of hq player.