Gang,
Lots of misinformation here.
DoP is NOT (I repeat NOT) a PCM conversion path. DoP is a clever way to pack native DSD into a 24/176k+ signal path (in the first 16 bits, the remaining 8 bits are used to flag, or tell, the DAC whther its; PCM or native DSD in the path). This was created so DAC mfg'ers don't have to write their own specific native ASIO drivers, etc. It has NOTHING at all to do with DSD-to-PCM. The DAC (whatever player/DAC combo is set for DoP) ultimately sees native DSD at its input.
That being said, what the Hugo does internally (and what many DACs do internally to DSD) is irrelevant to DoP. The Hugo decimates DSD (so it can process it in crossfeed, volume controll,etc) to PCM and then upsamples it in deep space. Some DACs take DSD and create PCM; some DACs take PCM and create DSD (Emm, Meitner, PSA Directstream, PD, etc are examples of one-bit architectures).
Don't mix metaphors. Don't use terms interchangeably.