It works like this. Note the plot below is for the Dave where the 'gentle roll-off' is fixed and the same for all sample rates (most likely and analog post filter)
So regardless if one uses 96kHz or higher the roll-off will be there and is the same.
Only the (very sharp) reconstruction filter moves.
44.1kHz, 96kHz and 192kHz. (plot from
stereophile)
I suspect the analog post filter can be shifted to the left a bit moving the entire 'gentle' part to the left.
No 'spurious' above the reconstruction filter. That's the whole idea behind it.
When there is supersonic info (right up to the reconstruction filter) then it is supposed to be there and you don't want it filtered.