Well, I think the problem happens more, like you say, when the sample rate changes between songs. I listen to all of my music streaming Tidal and my lists have a mix of HiFi songs (44.1) and MQA. I've tried upsamplig and not upsamplig on Audinirvana and the problem persist, but I still have some other configurations I can try. Its weird because last night it happened more than ever, but it's also true that I resently updated my Tidal lists adding more MQA songs on them. I think is something like Fred said about corrupted data that goes from the SMS-200 to the DI-20 when changing sample rates, but I also think the DI-20 should manage that and not be so sensitive about it, because, once it happens, it doesn't get fixed by it self.
Also it doesn't get fixed if I only restart Audinirvana or if I change inputs on the R8. I have to restart at least the DI-20 and sometimes both, the DI-20 and the SMS-200. I think I will email Kingwa about it. It's a downside for the DI-20 as many people change sample rates during listening sessions, Tidal users and not.
By the way, I have the Gustard U16. Are you saying that you have your Gustard U12 between the SMS-200 and the DI-20 to fix the problem? That's another solution I'm not sure I want to use, another device in the digital rig... it's just too much.