Good morning from France !
I try to report my experience ...
I play WAV and DSD files by means of the AudioGate 4 software from KORG, via the DS-DAC 100 from KORG.
KORG says :
Audio Gate 4 is a convenient feature that utilizes a high-speed filter and direct 1-bit DSD output. In order to experience the exceptional fidelity provided by 1-bit audio, please use the Korg DSDAC Series, a certified USB audio device, or a device that supports 1-bit audio, such as the Korg MR Series.
For the sample rate of the audio device, I have the choice between :
- leaving AudioGate 4 automatically switch the sample rate of the DAC to match the sample rate of the current song
- changing the rate on the fly, from 44.1 thru 192 kHz for the WAV files and 2.8 / 5.6 MHz for the DSD files
For the buffer size and latency, I set those at the maximum values.
Listening a 44.1 kHz WAV song with automatic sample rate : I hear as I expect it to hear. (I have made A/B comparisons with the CD versions for many of the WAV songs of mine.)
Listening the same 44.1 kHz WAV song increasing the sample rate to 192 kHz on the fly, step by step : I hear gradually more details, to the point that at 192 kHz, the listening becomes a little bit fatiguing, with the desire to go back to the native frequency of 44.1 kHz.
Listening the same 44.1 kHz WAV song switching the sample rate to 2.8 or 5.6 MHz : what I hear becomes substantially different, as if the song would come out from a different recording, I am not saying it is better than the WAV (CD) version I know, just different. I little bit of difference between the 2.8 and 5.6 MHz also. The same result applies to 192 kHz upscaled to the DSD frequencies.
Listening a DSD (2.8 or 5.6 MHz) song with automatic sample rate : I hear as I expect it to hear since I have also the SACD version in some cases.
Listening the same DSD song downscaling the sample rate to 44.1 kHz on the fly, step by step : the song becomes gradually "unlistenable" compared to the original DSD version ...
My conclusions are very simple :
WAV ---> upscaled to the PCM higher frequencies ---> to the DSD frequencies : OK, why not, if one has the desire to get a "different version" out from the same WAV file. (This is a totally different result from what one can get playing with the EQs.)
WAV <--- downscaled from DSD : no interest at all