"...converts DSD to PCM, but upscales it to 192/24..."My understanding, and that one is very very very limited, is that DSD and PCM do things somehow differently. However, the numbers attached are typically in MHz for DSD and KHz for PCM. I remember seeing advertisements for SACD that were comparing CD resolution (44 KHz) and touting that SACD is 60+ (64) higher. That would imply that those numbers matter. In that case, 2.8 MHz would be way above 192 KHz. Why is conversion from DSD to 24/192 KHz called upscaling then? Is there something else at play?
In my experience, I tried SACDs converted to different file formats and different resolutions with the highest ones being 24/192 WAV and FLAC, I cannot tell the difference between DSD and 24/192 with any certainty. It may be my shortcoming or it may really be negligible.