HiAccording to the manual of the ADI-2 PRO fs (not the DAC, but I assume they are very similar in this respect) no resampling, but limitations due to available DSP power: no Bass, Treble and Loudness, and you have the choice between either EQ ((1 x stereo) or crossfeed. You can download the manual and check yourself. It is very informative.
Yes I quoted manual above (see my post above).
But I’m not clear if incoming PCM768kHz is resampled to a different rate for EQ and digital volume control on headphones output