FWIW We use professional DAW software to create .wav files of 384 KHz 32 Bit Floating Point, and our Chord DACs sound better than ever replaying these on ROON with absolutely no DSP of any kind. Higher resolution source files are better than any DSP we have ever tried over the last 5+ years. Why 384? There is laboratory data showing that the digital noise floor dissipates around 356 (see DXD specs), and 32 Bit Floating Point everything sound superior in every way to 24 bit and below; way superior [Try It You'll Like It]
If up-sampling is all you got:
Our experience has revealed that the DAC/Streamer up sampling to DSD 2.8/5.6 affects the most pronounced change in auditory information.