Zephyr if you do check with esoteric let us know what they say. I have also asked that question myself many times. You can do the up conversion either at P02 or D02. Or you can do it at both. I do it only at the P02 level and leave the D02 as ORG. Do not think doing it twice makes sense. Although it could be better to do it at the DAC. As for filter I use none, but if I decided to try some I would be also interested to know if better at transport of DAC.
Also check out the XLR gain at 0 or + 6db. It does change the sound.
Also check out the XLR gain at 0 or + 6db. It does change the sound.