Usb/I2S audio no longer interests me.The best way to increase the resolution is to reduce the noise of the system, not to upsample.
I was using HQPlayer for years, but stopped completely a few months ago. It was after upgrading various aspects of my system. (Upgrade of AC supply, upgrade of most LPS', grounding boxes…) Now, upsampling sounds artificial and flat, and the most resolving sound is in bit-perfect.
Anyway, the R26 became my secondary DAC.
My main DAC now is offically a 'Topping Octo by @FranckLeRouge' following an upgrade/overall of the Octo by this genius in electronics.
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Unless you are NOS or DSD direct your Dac is upsampling/oversampling anyway.
Converting a digital signal to a continuous analogue waveform requires interpolation. Doing part of this interpolation digitally (upsampling) simplifies the analogue circuitry and gives better results. Never said that it improves resolution.