Up-sampling inside the DAC

Pardon my ignorance! There are DACs from EMM Labs, Mola Mola, PS Audio (and many more) that up-sample / convert everything internally before doing the digital to analog conversion. I am not talking the oversampling that can be done in a Denafrips DAC. So my question is - Does it matter whether these DACs are fed PCM 16/44.1 or 24/192 or even higher rez files? Is there really any difference in sound quality coming out of the DAC between those file types if someone keeps the digital input fixed e.g. USB input for all these various hi rez PCM files. Also keeps everything else in the chain identical. A similar question would be whether there is any measurable difference between inputting a DSD and a PCM file, since the DAC does internal conversion first regardless of the file type.

Currently I do not have any of the DACs I mentioned earlier. However planning to get one. I do not have golden ears. So unless the soundstage dimensions or airiness is dramatically different, I will not pass the ABX test of various hi rez files. If there is any change in sound signature like bass, mid-range and treble or more/less reverb or decrease in noise floor that can be measured. Any empirical evidence would be much appreciated. To recap, is there really any difference between red book and various hi rez files for a particular type of DACs mentioned above?

Thanks in advanced for valuable inputs.