I am going against the grain here. But I let my music tell me when the setting sound the best. For a year I used org setting with S_DLY1. I liked it a lot. 2x and 4x's were a change but a change that lost the feel and the details, kind of like a skim on the images, sound stage was bigger and more forward though, impressive but to me not right.
About a week ago while cleaning my system and reading about up sampling filters and converting 2X and 4X. I read where if the filter was well made try to listen with no digital filter and up sampling. We all read where that would not sound correct, more noise and so forth. Well to my surprise my Esoteric with DF off, and org. Sounded great, more inter detail, better mid range, and highs, more real to keep this simple. I like it run this way for a few weeks, then I sat down and listened and did my usual settings, while not bad, everyone of the bloated the image, sharpened the highs, and well sounded less enjoyable. FIR setting was 2nd best. I then started to read not from reviewers but real folks who under stand digital and how filters work and the myths about digital step ladders and so forth. But with digital coming such a long way from the beginning, recordings that were with care sound best natural with out the extra processing. These setting I've never tried, nor wanted to due to reading what reviewers stated and really none would say give these setting a try, I called Esoteric once and the tech said yes give these a try which I did not due to being brain washed from reading. In fact he said DF off try 4X sampling or DSD mode. I like the natural setting and let the quality of the recording come through, I still cannot believe this, and I've tried several times to go back to using the filters but I cannot. I mean the bottom end is tighter, more powerful, midrange more color and tone, highs more clear. Again, I am surprised but really lucking into trying this which I never did nor would ever consider. I then ready where PS audio said just about the same in keeping things natural thus Is2 which streamed with no conversion. I do miss a little on image size without the S_DLY1, but then I don't think this is correct any longer, different yes, but not normal. I listened to a recording on my turntable and then the same disc with my current setting and I have to say both sounded real good, and the imaging was about the same. Dynamics and tone was better with the digital, the depth and color a touch better in LP. But neither was it night and day, both had their good points. I've been in this hobby a long time and I am still learning, but staying open minded, and like all things in audio you have to try for yourself and find your own truth.