If you are ready to go down the rabbit hole, see this paper which describes the WTA algorithm and its effects on the reconstruction of analogue from digital signals... https://www.moon-audio.com/content/pdf/chord/chord-tech-profile-hifi-critic.pdf
Also, note that the Qutest and TT2 convert DSD back to PCM internally... Upsampling to DSD just breaks small signals, which some may like or dislike depending on your ear/brain/system/room...
Also, note that the Qutest and TT2 convert DSD back to PCM internally... Upsampling to DSD just breaks small signals, which some may like or dislike depending on your ear/brain/system/room...