Upsampling (as will as any audio post processing), will ALWAYS introduce artefacts due to discontinuities with the low pass filter, it will also never introduce new information to the original mastering, anyone claiming otherwise is taking you for a fool.
(for further details, some resources such as
https://www.sciencedirect.com/topics/engineering/interpolation-filter are available)
Upsampling is usually a gimmick meant to sell more devices or "Hi-Res" audio upsampled from 16bit@44.1Hz tracks to those who don't know any better.
All to DSD exists because Fiio does not/cannot (for whatever reason) spend the engineering resource to design an entire Android audio stack replacement (such as what Hiby did on the R6/R6 Pro with their DTA system), the Android stack resamples everything to 16bits@44.1kHz for two reasons:
1. This is a standard frequency so it ensures that whatever DAC they feed the stream to will just work without compatibility issues whatsoever (that's really they main reason they started doing this in the first place)
2. The higher the frequency and bitrate you send to your DAC, the more processing power it requires, so as an energy saving feature, on a portable device such as a cell phone, it makes perfect sense to downsample your audio before sending it to the DAC in order to increase battery life, this is also why All to DSD or upsampling to 24bits@512kHz, with no adding of information whatsoever, makes this even worse as the higher the bit and sample rate you send your DAC, the more power it will draw, and the DAC is (on a DAP) the most power hungry IC there is (and the most power hungry resource, unless you listen at high volume on devices with powerful amps), so you'd arguibly not want it to draw more power than it requires, this is even more true for DSD as processing DSD requires even more power than Hi-Res PCM! (that is true even on Delta Sigma DACs) But a good marketing gimmick always does wonders now doesn't it?
Poweramp is even worse as it (for some unfathomable reason) resamples everything not in its per device "Hi-Res" whitelist (which the M11 is most likely not a part of, at this time) to 16Bit@44.1Hz BEFORE sending it to the android audio stack, which does the exact same thing when the sample rate does not match), it probably does this because the author simply uses the code supplied by Google in its SDK, as-is, which does exactly that, this is why other applications also do this (such as the official Youtube app for instance), as such even a full stack replacement (such as DTA) would have no effect whatsoever on those applications. Meanwhile poweramp upsamples everything in its per device "Hi-Res" list to 512kHz because the author didn't want to bother testing all those devices at various bitrates/sample rates to make sure their DAC was bit perfect compatible, it saves on development time. Neutron and USBAPP authors instead chose another, more audiophile friendly, approach to Hi-Res, chosing to respect the sources' bitrate and sample rate and going the bitperfect route whenever possible, as well as giving the user the choice by allowing it to tweak what gets sent to the DAC to his/her liking.