Recently, REMASTERO (
https://www.remastero.com/pggb.html) announced PGGB offline remastering with sinc filter reconstruction using hundreds of millions of taps and advanced noise shaping. The process is offline ...meaning a source file is converted to a ultra high resolution WAV file and fed to DACs capable of 8fs, 16fs or higher sample-rate USB/DX input. I recently evaluated this with my Chord Dave and compared it to Chord MSCALER or HQPlayer upsampled source files.
No contest ... the PGGB version was stunningly better and points to the possibility that essentially infinitely wide filters can achieve optimal Nyquist-Shannon reconstruction. And since all the intellectual property is offline, I think this opens the door to inexpensive end-game DACs.
Its worth your own eval and listen using the free 30-day trial.