@zslipknot. You can play DSD files in Foobar with SACD Decoder component either in DSD mode or converted to PCM. On R2R DACs the converted DSD material doesn't sound worse than original DSD.
And if a PCM sample rate is insanely high, SoX (another Foobar component) do resampling to a rate that is supported by your DAC and will be playing without adding a large amount of jitter. Yes, at higher sample rates jitter becomes annoying on many middle range DS conververs, so there is no benefit of increasing sample rate above a certain point.
If playing hi-res files above 196kHz is a goal, then Windoze 10 (or Linux) PC is required. Also remember that a bandwith limit of USB2.0 is 768kHz, probably lower, as USB bandwith is shared amoung all devices on the same root hub. In practice you need USB3.0 port to go above 256 or 512kHz.
If you need details, I think you can ask in this thread.