I understand what you're saying, but I don't think it matters. I don't think those FR's are a function of the filter or the sample rate.
Both Stereophile and SoundStageNetwork measure DAC FR at different sample rates, and the envelope of the response is generally the same.
The first examples I found, here are the
Chord Dave, the
Denafrips Ares II, and the
Musical Fidelity M6x:
View attachment 548790 View attachment 548791 View attachment 548792
In each case, the overall,
bounding, frequency response is seen in the highest sample rate, and lower sample rates simply cut off steeply near the Nyquist frequency.
There are countless more similar examples.
I think what we're seeing in the examples I gave in
post 731 are the bounding FRs, rather than the filter responses.