Esoteric K-01x player - 34 bit digital processing

Hello all:

My friend has a wonderful sounding Esoteric K-01x CD/SACD player. I am thinking about the K-03x or K-03xs models.  I kind of understand the debate as to whether 32 bit DACs and 34 bit DSP actually offers audible benefits over excellent 24 bit DACs. What I cannot fully comprehend in these models specifically is the choices of 2x, 4x, 8x oversampling, or PCM to DSD and how this selelection influences the 34 bit processing and 32 bit AK DACs in the units. However his    K-01x sounded magnificent. Some audiophiles like choices and tweaking. With all due respect, I’d prefer the digital experts at Esoteric to hardwire what they believe is best for their units.  Plug, play and keep it simple. I know I’m an old dinosaur, still spinning discs and avoiding tweaking, but I’ll always love our hobby.
Thanks to all respondents in advance.