I found some convos going back and forth on Roon forums in thread Which HQP Filter are you using? [2024]. I suggest you read through it for the Jussi posts.
Ares II: Oh yes I found the point by Jussi responding to someone else on January 17th about them running their Ares II at 16 bits as they thought that was the best linearity setting. Jussi responded with "Yes, it seemed so from a linearity sweep measurements I've seen people doing. But I've measured my Ares II with different settings and arrived at 19 bits giving best results when driven from HQPlayer. I also have theFPGA firmware updates installed and the device in NOS mode."
Gustard R26: When asked recently, on February 14th of this year...what someone should set their HQ player settings to for Gustard R26, Jussi responded with: "Good starting point is with default filters, output at 705.6/768k PCM, DAC Bis set to 20 and LNS15 noise-shaper. You can also try DSD256 at 48k x256, using ASDM7EC-super modulator. Same filters"
So either Jussi wasn't paying attention to the question specifically about the Gustard R26 and just said 20 bits or Jussi actually suggests 20 bits for the Gustard R26. Either way I'm using 20 bits for now on PCM upscaling and liking it. I also agree with you Cam that I don't like DSD on this dac as I do hear the background hiss when a song starts up, you don't really hear it when the song is playing but it just doesn't seem great to me from a dynamic range perspective if there is that much background noise. I also think PCM just sounds very good with my limited testing.