Sorry. To the DAC, native DSD and upsampled DSD look the same, in that they follow the same format, and the DAC doesn’t know or care where it came from.
What I meant about "real DSD" was a recording released as DSD to begin with, or "native." Of course, from the data in the USB, fake (i.e. upsampled) DSD and native DSD look the same. I’m sure the Lumin handles them well.
But if you are upsampling, lets say from redbook (44.1kHz/16 bits) to 192/24 or DSD, you don’t get closer to the recording, you are fiddling with the DAC and output filters, and what is an audiophile except a knob fiddler? :)
But because of this "fiddling" there’s really no right answer about whether to upsample or not, and how. It’s very much in the range of personal taste.
I’ve tried DSD upsampling and with my setup (Roon / Mytek Bridge) the top end sounded harsh and unnatural, but 2x PCM sounds VERY nice indeed. Take a look at Figure 7 of this page, to get some idea of what’s’ changing:
https://www.stereophile.com/content/mytek-hifi-brooklyn-da-processor%C2%96headphone-amplifier-measur...Of course, 44.1 kHz data cannot support a signal higher than 22 kHz, but in the 10kHz to 20kHz range you see some differences in how the data rate affects the filtering.