dsf to flac - down or up?

When converting a DSD/DSF file to flac, DBpoweramp downsamples the flac file to - for example 24/192, whatever setting you have under the advanced options.
My question is: does it do upsampling when the original DSD files has a lower frequency? In other words, does it upsample a hypothetically 24/96 DSF file (I know that is not how DSD sample rates work but let's presume for my lack of more indepth knowledge) to 24/192 flac when that is the advanced options setting?
Or does DB in that case automatically converts it to the correct sample rate?

DSD is always > 1MHz sample rate.

[QUOTE=Spoon;174007]DSD is always > 1MHz sample rate.[/QUOTE]

Thank you for your reply.

So if I understand correctly, when converting a DSF file DB always downsamples to your settings of choice and the highest sample rate would be the best way to go to get the most resolution out of the original file?

The recommended default frequency should be used (96KHz) as anything above this is just hypersonic noise.