Well.. I just figured out the Sabre ES9018 performs actual upsampling when it does its ASRC..
Sorry for shortly giving the expectation of big performance increase when using upsampling on the computer, when there is actually little to be had (the only difference will be the slightly higher quality of computer upsampling).
I should've waited with posting such things till I actually had my own D18 and tested it mysef.
It is possible to disable some of the internal processes from the ES9018. I can't recall who, but somebody does that with their designs. A really high end brand if I recall correctly. I don't know exactly how Yulong has chosen to implement the chip in the D18. I'll ask him (through Rachel at Grant Fidelity) when I get a chance.
BTW - thanks for the info over your last few posts. I'm not sure I completely agree with you about ASRC chips in DACs being completely bad though. Obviously there are trade-offs involved, but a good design (See Violectric V800) can really sound excellent. Without ASRC, you better have a super high-end source, because jitter is going to be a big issue. Async USB is a good option but not perfect, and not everyone wants to have their computer as source anyway.