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Hello everyone. I would like to hear your opinion on a topic that is being discussed controversially in various forums. Does it make sense to upsample the regular 16 bit 44.1 KHZ Flac files to DSD when playing them back with Foobar via the USB connected DAC with ESS9039 Pro chip? Of course, no musical information is added that is not there, but it is said that these types of (Delta Sigma) DACs have to convert the data to DSD format anyway and that the PC naturally brings more processing power into play. I don't hear any difference in sound, but what would be the better method from a purely technical point of view?
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