I ordered this converter but i have a stupid question : If the converter and my DAC are on 24/96 and if i play a 16/44.1 song (like 99% of my music) does it apply any kind of upsampling or oversampling ? or does it just play 16/44 without modifications ?
your question is not as stupid as you think: The DAC switches - in most cases/modells automatically - to the correct samplerate/bitrate depending on the samplerate/bitrate of the receiving signal. The same does TeraLink X2. So no need to worry about.
However: if there is a switch at your DAC to change samplerate manually and this is switched to 96/24 while your signal is 44.1/16 then it will be upsampled by the DAC to the switched target rate (in this case 96/24) - so in this case it would be better to adapt manually the samplerate to receiving signal in order to avoid loss.
I hope this answered your question.
All the best
If you play 16/44 with a bit perfect player, then the DAC will receive 16/44 and will send exactly that to the AD1852 dac chip. (Of course, the AD1852 uses internally oversampling but that is another story).
The same rule apply for 16/48, 24/48, 24/88, 24/96, ...
Having a converter that is capable of 24/192 does not mean that data is processed at 24/192 all the time. It just means that the converter accepts data up to 24/192.
In order for a DAC to upsample by itself you need to install a Sample Rate Converter inside. If there is no SRC inside of the DAC, it will treat whatever bit rate without upsampling or downsampling.