Filter 3-6-9 => Less treble "roll-off" on my perception .
Oversampling : use integer 2x , 4x , 8x . Done internaly by DAC
Upsampling : take : 44 khz to 96 khz , no integers a more complicated operation . Can be done by your audio player etc .
Filters 1-3 = 2X support up to 192khz files
Filters 4-6 = 4x supports up to 96khz files
Filters 7-9 = 8x supports up to 48 khz files .